一些有用的会计术语(也不知道发的地方对不对)A

A: ya5a7  
A share Ａ股；甲类股份 AE!WYE  
abatement of tax 减税；减扣免税额 h`+Gs{1qw  
ABN AMRO Bank N.V. 荷兰银行 IrQ8t!  
above-the-line expenditure 线上项目支出；经常预算支出 Pd!;z=I  
above-the-line receipt 线上项目收入；经常预算收入 F7a &-  
ABSA Asia Limited 南非联合亚洲有限公司 yq+<pfaqvK  
absolute change 绝对数值变更 }l$M%Ps!a  
absolute expenditure 实际开支 'D%No
!+Py  
absolute guideline figure 绝对准则数字 9\3%5B7  
absolute interest 绝对权益 #b\&Md|;  
absolute order of discharge 绝对破产解除令 cd{3JGgB  
absolute profit margin 绝对利润幅度 8yz A W&q  
absolute value 实值；绝对值 GDw4=0u-  
absolutely vested interest 绝对既得权益 o_/C9[:  
absorbed cost 已吸收成本；已分摊成本 SF+ ^dPwj  
absorption 吸收；分摊；合并 ka{9{/dz3  
absorption rate 吸收率；摊配率；分摊率 "L@qjSs8  
ACB Finance Limited 亚洲商业财务有限公司 !OWVOq8  
acceptable form of reciprocity 合理的互惠条件 hKtOh  
acceptable rate 适当利率；适当汇率 'KpCPOhfR  
acceptance agreement 承兑协议 D *W+0  
acceptance for honour 参加承兑 r4t|T^{sl  
acceptor 承兑人；接受人；受票人 Z)'jn8?P  
acceptor for honour 参加承兑人 +A8S 6bA[=  
accident insurance 意外保险 d=WC1"  
Accident Insurance Association of Hong Kong 香港意外保险公会 qyl~*r*  
accident insurance scheme 意外保险计划 ]_I<-}?;  
accident year basis 意外年度基准 %8/G
su;  
accommodation 通融；贷款 %\N.m/5  
accommodation bill 通融票据；空头票据 //@_`.  
accommodation party 汇票代发人 Hf+A52lrf  
account balance 帐户余额；帐户结余 'j#oMA{0  
account book 帐簿 g3n^ <[E  
account collected in advance 预收款项 hor ok:{  
account current book 往来帐簿 Djx9TBZ5  
account of after-acquired property 事后取得的财产报告 Noz+\O\  
account of defaulter 拖欠帐目 /' L20aN2  
account payable 应付帐款 a<tUpI$  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 OdgfvHDgW  
account receivable 应收帐款 p9R`hgx  
account receivable report 应收帐款报表 CvmZW$5Yo  
account statement 结单；帐单；会计财务报表 D}"\nCz}y&  
account title 帐户名称；会计科目 g*t.g@B<2  
accountant's report 会计师报告 qMYR\4"$  
Accountant's Report Rules 会计师报告规则 9bgKu6-X  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ?# >|P-4  
Accounting Arrangements 《会计安排》 FMY r6/I  
accounting basis 会计基础 oV?tp4&  
accounting by Official Receiver 破产管理署署长呈交的帐目 efMv1>{  
Accounting Circular 《会计通告》 @)&b..c?_  
accounting class 会计类别 C fQj7{  
accounting date 记帐日期；会计结算日期 i051qpj  
accounting for money 款项核算 vq$%Ug/B  
Accounting Officer 会计主任 rsBF\(3b~  
accounting period 会计报告期；会计期 e;x`C  
accounting policy 会计政策；会计方针 5{#9b^  
accounting practice 会计惯例 &k\
7fvF  
accounting principle 会计准则 z QoMHFL3  
accounting record 会计记录 +;#hED;8  
accounting report 会计报告 . )Fn]x"<  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 H:U1#bQQ:  
Accounting Society of China 中国会计学会 ;G!X?(%+  
accounting statement 会计报表 SynxMUlA  
accounting system 会计制度；会计系统 l1jS2O(  
accounting transaction 会计事项；帐务交易 W#e:rz8=  
accounting treatment 会计处理 r&}fn"H!  
accounting year 会计年度 WP32t@  
accretion 增值；添加 `@ qSDW!b  
accrual 应计项目；应累算数目 ig; ~ T  
accrual basis 应计制；权责发生制 IK{0Y#c  
accrual basis accounting 应计制会计；权责发生制会计 [rTV)JsTb  
accrue 应累算；应计 i3: sV5  
accrued benefit 应累算利益 9^0 'VRG  
accrued charges 应计费用 @l"GfDfL9  
accrued cumulative preference share dividend 应累算的累积优先股股息 Y~=5umNSX  
accrued expenses 应累算费用 h1fJ`WT6,  
accrued interest payable 应付利息；应计未付利息 =%Ut&6}sQ  
accrued interest receivable 应收利息；应计未收利息 5 W(iU  
accrued right 累算权益 Ul@ZCv+  
accruing profit 应累算的利润 ~/3cQN^  
accumulated fiscal reserve 累积财政储备 |Y(].G,  
accumulated profit 累积利润；滚存溢利 4TG|  
accumulated reserve 累积储备 dyWWgC%A  
accumulation of surplus income 累积收益盈余 )t&|oQ3sVG  
acquired assets 既得资产 ~
SM2W%  
acquisition 收购；购置；取得 \'E_  
acquisition cost 购置成本 b_V)]>v+  
acquisition expenses 购置费用 QI=SR  
acquisition of 100% interest 收购全部股权 PG<N\  
acquisition of control 取得控制权 7bsW7;C  
acquisition of fixed assets 购置固定资产 =6  
acquisition of shell “买壳” HH^{,53%  
acquisition price 收购价 _?kf9.  
act of God 天灾 !"2OcDFx  
acting partner 执事合伙人 \nkqp   
active market 买卖活跃的市场；交投畅旺的市场；旺市 &o4L;A#&  
active partner 积极参与的合伙人 1b6gTfU  
active trading 交投活跃 xO1d^{~^^  
actual circulation 实际流通 6J%SkuxR  
actual cost 实际成本 XF^c(*5  
actual expenditure 实际开支；实际支出 \`>Y  
actual income 实际入息；实际收入；实际收益 !}1n?~]`  
actual market 现货市场 2"<}9A<Xs  
actual price 现货价；实际价格 wk9tJ#}  
actual profit 实际利润 U45/%?kE)  
actual quotation 实盘；实际价位；实际报价 2d.I3z:[  
actual year basis 按实际年度计算 %Pa-fee  
actuals 实货 `9K'I-hv<8  
actuarial investigation 精算调查 H:[z#f|t  
actuarial principle 精算原则 3J'a  
actuarial report 精算师报告 Y#]Y$n  
Actuarial Society of Hong Kong 香港精算学会 Tj:+:B(HB  
actuarial valuation 精算师估值 ^~BJu#uVyy  
actuary 精算师 0QC*Z (  
ad referendum agreement 暂定协议；有待覆核的协定 e1<28g  
ad valorem duty 从价税；按值征税 "a,Tc2xk  
ad valorem duty system 从价税制 @Zq,mPaR$  
ad valorem fee 从价费 WR'A%"qBwi  
ad valorem tariff 从价关税 'c &Bmd40  
additional allowance 额外免税额 MIR17%G  
additional amount for unexpired risk 未过期风险的额外款额 Q&QR{?PMD  
additional assessable profit 补加应评税利润 /E]4N=T  
additional assessment 补加评税 \re.KB#R  
additional commitment 额外承担 RtqW!ZZ:H  
additional commitment vote 额外承担拨款 *D<sk7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 pY8+;w EI  
additional dependent parent allowance 供养父母额外免税额 <mm}IdH  
additional provision 额外拨款 2lp.Td`{  
additional stamp duty 附加印花税 ^f`#8G7(  
additional tax 补加税罚款；补加税款 VwC,+B  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 jC\R8_  
adjudged bankrupt 被裁定破产 x,7axx6  
adjudicated bankrupt 裁定破产人 }U^9(  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Zfb:>J@h6  
adjudication of bankruptcy 裁定破产；宣告破产 n]j(tP  
adjudication of insolvency 裁定无力偿还债务 #=O0-si]P  
adjusted actual 经调整的实数；调整后的实数 ,E>VYkoA  
adjusted current assets 经调整的流动资产；调整后的流动资产 ;m
`I}h<  
adjusted figure 经调整的数字；调整后的数额 }kOhwT8sI  
adjusted liabilities 经调整的负债；调整后的负债 ~{5%~8h.0r  
adjusted loss 经调整的亏损；调整后的亏损 aD&10b9`  
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 efbt\j6@%2  
adjusted profit 经调整的利润；调整后的利润 p:4vjh=1h  
adjusted surplus 经调整的盈余额；调整后的盈余额 eM9~&{m.  
adjusted value 经调整的价值；调整后的价值 jG.*tuf  
adjustment 调整；修订；理算〔保险〕 b-O4IDIT  
adjustment centre 调剂中心 ?` `+OH  
adjustment lag 调整过程的时间差距；调整时差 OOk53~2id  
adjustment mechanism 调整机制 TTOd0a  
adjustment of loss 亏损调整 kW,
yZ.?f  
adjustment process 调整过程；调整程序 T|{BT! W1E  
adjustment range 调整幅度 <0kRky$  
administered exchange rate 受管制汇率 L7jz^g^  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 pt0H*quwI  
administration expenses 行政费用 8F[j}.8q  
administration fee 手续费；行政费 VX>_Sps  
administration in bankruptcy 破产管理 [9LYR3 p  
administration order 遗产管理令  (K?[gI  
administrator 管理人；遗产管理人 5cfzpOqr0  
administrator of the estate 遗产管理人 C*
gSx3OG  
admission of debt 债项承认书 =  Oq;  
admission of proof 接纳债权证明 L>L4%?  
advance 放贷款项；垫付款项；预支款项；预付款项 b _u&%  
advance account 暂支帐目；预付款帐户 F2:7UNy,  
advance compensation 预付补偿金 lN1zfM  
advance from shareholder 股东垫款 _nRshTt`V&  
advance pending reimbursement 预支以待日后付还 M>]%Iu  
advanced economy 先进经济体系 $PTedJ}*Y  
advancement 预付；预付财产 {:oZ&y)Ac  
advances warrant 垫款令 O]PfQ  
advancing 贷出 tlcA\+%)  
adverse balance 逆差 XsR%_eT  
adverse exchange 逆汇 +2?0]6EQ  
advertisement addressed to shareholders 在报章刊登的致股东通告 9m'[52{o  
advice for collection 托收通知书 4u(}eE f7  
advice of drawing 提款通知书；汇票通知书 96
PVn  
advice of payment 付款通知 8:A<PV!+  
Advisory Committee [Securities and Futures Commission] pDKJLa  
谘询委员会〔证券及期货事务监察委员会〕 W
*s`1O>  
Advisory Committee on Diversification 经济多元化谘询委员会
=~arj  
affidavit 誓章；遗产申报誓章 r2<+ =INn  
affidavit of no receipt 述明无收款的誓章 _*;cwMne-  
affiliate 联号；联营公司；附属公司 Zq`bd55~  
affiliated company 附属公司；联号；联营公司 I{Kc{MXn  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 z)]EB6uRg  
affordability 负担能力 Ke/P[fo  
African Development Bank [AfDB] 非洲开发银行 i5wA=K_  
after-acquired property 事后取得的财产 @qe>ph[UA  
after-hours dealing 市后交易 43)9iDmJ8<  
after-tax profit 税后盈利；税后利润；税后溢利 )RkU='lB "  
agency agreement 代理协议 B{K'"uC  
agency expenses 代理机构的开支 PIrUls0}  
agency fee 代理费 g9 yCd(2<5  
Agency Law 《代理法》 ^Qr P.l#pZ  
agent 代理人；承销人 P"]+6sm&es  
agent of company 公司代理人
EjF}yuq[  
agent's fee 代理人费；经纪费 CVUJ(D&Q  
aggregate 总计；总数；总体数字 ,Utw!]  
aggregate amount 总款额；总额 SP*5 W)6  
aggregate assets and liabilities 总体资产与负债 FQ87[| S  
aggregate at constant price 按固定价格计算的总体数字 JZtFt=>q  
aggregate demand 总需求 HaC3y[LJ0  
aggregate gross position 总持仓量 3@&H)fdp6a  
aggregate limit 总限额 q#778  
aggregate of salaries tax 合计薪俸税 RSi0IfG5  
aggregate performance 总体表现；总体业绩 yk5P/H)  
aggregate supply 总体供应 7L\GI`y  
aggregate surplus 总盈余 y$&a(S]  
aggregate total 整体总额 6X jUb  
aggregate value 总值；合计价值 -j$l@2g  
aggregated basis 合计基准 Mu(Y6  
aggregated net chargeable income 合计应课税入息实额 {xykf7zp  
aggregation 合并计算；合计；总和 z84W{! P  
aggregation of incomes of husband and wife 夫妇入息合并计算 h1kPsgzR  
aggregation of property 财产的总和 |l?ALP_g  
agio 差价；贴水 M!hby31  
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》 $%E9^F  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ,mX|TI<*  
《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》 _F*w ,b$8  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 2lSM`cw  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 FEZ6X  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 6vjB;uS[  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 @uE=)mP@  
agreement for a settlement 授产协议 B~aOs>1 S]  
agreement for assignment 转让协议 I[`2MKh  
agreement for sale 售卖协议；买卖协议 !Q3Snu=  
agreement for sale and purchase 买卖协议 ChW0vIL`  
agreement for the payment of interest 支付利息协议 ?rOb?cu-  
agreement for the repayment of money 还款协议 6f>l~$  
agreement of reinsurance 再保险协议 YBCjcD[G  
Agricultural Bank of China 中国农业银行 q7]WR(e  
air passenger departure tax 飞机乘客离境税 qB39\j  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 `%XgGHiE  
airport tax 机场税 ^kD?0Fm  
alcohol duty 酒精税 xh6x B|Z  
alienation 让与；让渡；转让 VoyH:  
alimony 生活费；赡养费 ?.A|Fy^  
All Ordinaries Index [AOI] 所有普通股指数 pk
U e|V  
all risks 全险；综合险 u7C{
>  
All Sales Record for Stock Market 《股票市场成交报告》 Hb+#*42v  
Allied Capital Resources Limited 新联财务有限公司 ]dK]a:S  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 A{J1 n  
allocation letter 拨款信件 *0hiPj:  
allocation of fund 分配款项；预留款项 bsP;  
allocation of profit 利润分配；溢利分配 ]~.J@ 1?  
allocation warrant 拨款令 mce`1Tjw  
allotment 分配；配股 p)^:~ll  
allotment notice 股份配售通知；配股通知 )eFFtnu5  
allotment of shares 股份分配 {l11WiqQH  
allowable 可获宽免；免税的 =zjUd 5  
allowable business loss 可扣除的营业亏损 GufP[|7b-  
allowable expenses 可扣税的支出 R>U<8z"i  
allowance 免税额；津贴；备抵；准备金 !bcbzg2d&  
allowance for debts 债项的免税额 )
ra66E  
allowance for depreciation by wear and tear 耗损折旧免税额 ,1[
??Y  
allowance for funeral expenses 殡殓费的免税额 5Hm!
5:ZB  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9aU:[]w   
allowance for repairs and outgoings 修葺及支出方面的免税额 QO7:iSZJ  
allowance to debtor 给债务人的津贴 LJ/qF0L!H  
alteration of capital 资本更改 !TOi]`vqc  
alternate trustee 候补受托人 i@CMPz-h&  
amalgamation 合并 1a$V{Eag  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5y3TlR  
ambit of charges 征税范围；收费范围 Crhi+D  
amended valuation 经修订的估值 u,akEvH~a  
American Commodities Exchange 美国商品交易所 U&n>fXTHn  
American Express Bank Limited 美国运通银行 $048y X 7M  
American Stock Exchange 美国证券交易所 z^/GTY  
amortization 摊销 ]Z-oUO Z<k  
amount due from banks 存放银行同业的款项 0GYEt  
amount due from banks abroad 存放海外银行同业的款项 9f^PR|F  
amount due from holding companies 控股公司欠款 Inc:t_  
amount due from local banks 存放本港银行同业的款项 &a=e=nR5  
amount due to banks 银行同业的存款 6XAr8mw9  
amount due to banks abroad 海外银行同业的存款 3NN'E$"3  
amount due to holding companies 控股公司存款 J4}\V$ysN  
amount due to local banks 本港银行同业的存款 --twkD  
amount due to outport banks 外埠银行同业的存款 j?f <hQ  
amount for note issue 发行纸币的款额 {&#~t4  
amount of bond 担保契据的款额 ww($0A`ek  
amount of consideration 代价款额 qZJ*J+  
amount of contribution 供款数额 Z
&w^9;30P  
amount of indebtedness 负债款额 kNj3!
u$  
amount of principal of the loan 贷款本金额 -p.*<y  
amount of rates chargeable 应征差饷数额 Jo3(bl%u  
amount of share capital 股本额 unnx#e]  
amount of sums assured 承保款额 dl6v <  
amount of variation 变动幅度 klJ[ {p  
amount of vote 拨款数额 '98h<(@]  
amount payable 应付款额 ~{vdP=/WP  
amount receivable 应收款额 MgQU6O<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 HD)HCDTX  
analysis 分析 ~J-|,ZMd  
ancillary risk 附属风险 =_=Z;#`cXk  
annual account 周年帐目；周年帐目报表；年度决算；年结 06^1#M$'  
annual accounting date 年结日期 = (gmd>N  
annual allowance 每年免税额；年积金；年度津贴；年津 eAsX?iaH  
annual balance 年度余额 Dum`o^l#  
annual disposable income 每年可动用收入 bfJ`}xl
(8  
annual estimates 周年预算 6rQpK&Jx  
annual fee 年费 egvy#2b@  
annual general meeting 周年大会 0BCGJFZ{  
annual growth rate 年增率；每年增长率 OJsd[l3xR  
annual long-term supplement 长期个案每年补助金 <i'u96  
annual pensionable emolument 可供计算退休金的年薪 ),]2`w&k  
annual report 年报 H@MFj>~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [-t> G!)  
annual return 周年报表；周年申报表；每年报税表格 vaR
whE:  
Annual Return Rules 《周年报表规则》 dA} 72D?  
annual review of consumer prices 每年消费物价回顾 MpA;cw]cI/  
annual roll-forward basis 逐年延展方式 0O#B
'Uu  
annual salary 年薪 R==cz^#  
annual statement 年度报表；年度决算表 Ejms)JK+  
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 0R}Sw[M.  
annuitant 年金受益人 >_`D3@Rz  
annuity 年金 [DxefYyI  
annuity contract 年金合约 nheU~jb  
annuity on human life 人寿年金 M>jBm .  
antecedent debt 先前的债项 ,B%fjcn  
ante-dated cheque 倒填日期支票 t\pK`DM-[  
anticipated expenditure 预期开支 !p,hy`  
anticipated net profit 预期纯利 So=nB} b[?  
anticipated revenue 预期收入 oKYhE  
anti-inflation measure 反通货膨胀措施 aw/7Z`
 
anti-inflationary stance 反通货膨胀立场 M7DLs;sD  
apparent deficit 表面赤字 FGwnESCC  
apparent financial solvency 表面偿债能力 6%.  
apparent partner 表面合伙人 28R>>C=R  
application for personal assessment 个人入息课税申请书 'xbERu(Y  
application of fund 资金应用 N<06sRg#  
application to release as liquidator and to destruct the books of accounts and documents V(2,\+t  
申请免除清盘人职务及毁灭帐簿与文件 +^*5${g;@H  
appointed actuary 委任精算师 GwQZf|  
appointed auditor 委任核数师；委任审计师 O<1vSav!K  
appointed trustee 委任的受托人 ~zxwg+:QO  
appointer 委任人 t@(9ga(  
apportioned pro rata 按比例分摊 /> 3  
apportionment 分配；分摊 KR=d"t Qw  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 icPp8EwH  
apportionment formula 分摊方程式 'cZMRRc<  
apportionment of estate duty 遗产税的分摊 RM&H!E<#  
appraisal 估价；评估 Y=a v8Y|`  
appreciable growth 可观增长 $>r>0S#+\&  
appreciable impact 显着影响 S\9t4Ki_'  
appreciable increase 可观增长 @0z0m;8  
appreciation 增值；升值 @fqV0l!GR  
appreciation against other currencies 相对其他货币升值 I f3{E  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 WQ[}&kY~  
appreciation tax 增值税 +_X,
uvR  
appropriation 拨款；拨用；拨付 ,g/ _eROJ  
appropriation account 拨款帐目 ]
)V2}gH  
Appropriation Bill 拨款法案 *:\:5*SY  
appropriation-in-aid system 补助拨款办法 "Ap$Jl B
 
approved assets 核准资产 vm\wO._  
approved basket stock 认可一篮子证券 9q1HSJ1)  
approved budget 核准预算 5wH54gj}  
approved charitable donation 认可慈善捐款 ]
3t1=+  
approved charitable institution 认可慈善机构 x}?DkFuxb  
approved currency 核准货币；认可货币 _ktK+8*6`  
approved estimates 核准预算 +UK%t>E8  
approved estimates of expenditure 核准开支预算 Q(|PZng  
approved overseas insurer 核准海外保险人 o
)%-l4S  
approved overseas trust company 核准海外信托公司 ,-(T"Ph<  
approved pooled investment fund 核准汇集投资基金 ~=:2~$gsn  
approved provident fund scheme 认可公积金计划 Qj(vBo?D  
approved provision 核准拨款 kmlG3hOR,  
approved redeemable share 核准可赎回股份 ]C16y. ~e  
approved regional stock 认可地区性证券 ;&Bna#~B  
approved retirement scheme 认可退休金计划 ]V36-
%^  
approved subordinated loan 核准附属贷款 ItI0x  
arbitrage 套戥；套汇；套利 +@emX$cFV  
arbitrageur 套戥者；套汇者 ~u /aOd  
arbitrary amount 临时款项 q=6Cc9FN  
arrangement 措施；安排；协定 yo\N[h7  
arrears 欠款 khU6*`lQ  
arrears of pay 欠付薪酬 7/H^<%;y  
arrears of revenue 逾期未收税款；逾期未收的帐项 fJN*s  
articles of association 组织章程；组织细则；组织章程细则 C.J`8@a]?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Oj4v#GK]  
ascertainment of profit 确定利润 4\LZD{  
"Asia Clear" “亚洲结算系统” rv9B}%e  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 #NvQmz?J?  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 bTLMd$  
Asian Development Fund [ADF] 亚洲发展基金 FXP6zHsV  
Asian dollar bond 亚洲美元债券 b?_e+:\UV  
Asian dollar market 亚洲美元市场 Ih.rC>)rx  
Asian dollar rate 亚洲美元利率 @$qOW  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 z`k El@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 No`|m0 :j  
asked price 沽盘；喊价；索价；卖方报价 .sM<6;  
assessable income 应评税入息 #D+7TWDwNt  
assessable loss 应评税亏损 C:`;d&d  
assessable profit 应评税利润 'yp>L|  
assessable value 应评税值 60!1D>,  
assessed profit 估定利润 ;LCTCt`  
assessed value 经评估价值 LHh5 v"zjG  
assessment 评税；评定；估价；评税单 vQ:wW',i  
assessment number 评税编号；估价编号 G' Blp  
assessment of additional tax 补加税评税 ,E\h!/X  
assessment of performance 业绩评估；实绩评价 nX0HT )}  
Assessor 评税主任 {?E<](+0  
asset price bubbles 资产价格泡沫  _e%dM  
asset-backed securities 具资产保证的证券 v" }WP34  
assets accretion 资产增值 G&q'#3ieC  
assets and liabilities 资产与负债 +R-h ,$\=7  
assets betterment statement 资产递增表；资产改进表 wfgqgPo!v  
assets lending 实物放款；有抵押贷款 Ntb:en!X  
assets of the company passing on the death 死者去世时转移的公司资产 pb!V|#u"  
assets pledged as security for liabilities 用作负债抵押的资产 qgoJ4Z*  
assets portfolio 资产投资组合 hd+]Ok7"  
assets price 资产价格 l)4O .*  
assets quality 资产质素 M!1U@6n!=)  
assets realization 资产变现 j'K38@M:MN  
assets refinancing arrangement 资产再集资安排 F{<5aLaYti  
assets securitization 资产证券化 !p9)CjQ"  
assets situated outside Hong Kong 在香港以外地方的资产 I>PZYh'.T  
assets stripping 削减资产；拆卖资产 kv6Cp0uFg  
assets value 资产值 >F1G!#$0  
assignee 承让人 ~h
-C&G,v  
assignment 转让；转让书；转让契 Nln`fE/Ht  
assignment of interest 权益转让 5W/{h q8}}  
assignment of letters patent and trade mark 专利证书及商标转让 -LtK8wl^  
assignment of property 物业转让；物业转让书 m9in1RI%  
assignment right 转让权 +`@M*kd  
assignor 转让人 q\%cFB}  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 <aJ$lseG  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ,`k_|//}=  
associate member 附属会员 K]c4"JJ  
associated body corporate 相联法人团体 kb71q:[  
associated company 相联公司；联属公司 `vd= ec  
associated corporation 相联法团 rQ/,XH  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "#yJHsu]  
公认会计师公会〔英国〕 Ko6^iI1  
Association of Futures Exchange Brokers 香港期货经纪协会 EIjI!0j  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 MJ`N,E[  
association of underwriters 承保人组织 8WL8/  
assumption of control 接管 +#2)kg 9_  
assurance 担保；保险；转易；转易书 ~ 3^='o  
assurance of interest 权益的转易 ]hA,LY f  
at 19XX price 按一九ＸＸ年价格计算 LxLy+yC#p  
at a discount 按赔价计算；按贴水价格计算；打折扣 y<pnp?x4  
at a premium 按溢价计算；按升水价格计算 c.AYxI"  
at call 通知付款；按通知 !Uh
2}ic  
at constant market price 按固定市价计算 ]1D%zKY%$Z  
at constant price 按固定价格计算 xg<Hxn,<M  
at cost 按成本计算 41G5!=i  
at current market price 按当时市价计算；按现时市价计算 5G(3vRX|1  
at current price 按当时价格计算；按现时价格计算 +k.%PO0np  
at factor cost 按要素成本计算；按生产要素成本计算 (a@?s$LG  
at money-of-the-day price 按付款当日价格计算 W+Xz$j/u  
at or better 按指定或较佳价位〔买卖指令〕 Z\~GU*Y.e  
at par 按面值计算；平价 5;\gJf  
at sight 见票即付 #`(WUn0H?  
at the close 按收市盘 ]PWDE"  
at the opening 按开市盘 {ox2Tg?  
attestation 见证；见证条款 sV/l5]b]  
at-the-money option 平价期权 O:'?n8rWL  
attorney 受权人；受托代表人 +vW)vS[  
attornment 新拥有人承认书 W3r?7!~  
attributable profit 可归属利润 Kv37s0|g  
attributable share value 可归属股份价值 g:7,~}_}^  
Auckland Stock Exchange 奥克兰证券交易所 j~E",7Q'  
auction 拍卖 K
<4Kk3  
auctioneer 拍卖商 }lP;
U$  
audit 审计；核数 ljC(L/I  
Audit Commission 审计署 RBwO+J53y  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ]}Z4P-"t  
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〕 ST5V!jz  
audit review 帐目审查 -#In;~  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 QzOkpewf  
audited account 审计帐目；经审计的帐目 mj&57D\fq  
audited annual account 经审计的周年帐目 .B72C[' c  
audited balance sheet 经审计的资产负债表 hB9Ee@  
auditor 核数师；核数主任；审计师 .pPm~2]z  
auditor's certificate 核数师证明书；审计师证明书 R!(ZMRMn  
auditor's report 核数师报告；审计师报告 >(r{7Qg  
Aussie bond 澳元债券 sa1h%<  
austerity budget 紧缩预算 {D`'0Z1"  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ~1 ~Xfo>  
Australia All Ordinaries Index 澳洲所有普通股票指数 S?ujRp  
Australian Dollar [AUD] 澳元 7%MbhlN.  
Australian Options Market 澳大利亚期权市场 DC+b=IOz  
Australian Securities Commission 澳洲证券事务监察委员会 t23'x0l  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ^03j8Pc-c  
Australian Stock Exchange 澳大利亚证券交易所 2f>PO +4S{  
Austrian Schilling [ATS] 奥地利先令 >&,[H:Z  
authentication 认证；鉴证 4dawg8K`9  
authority to purchase 委托购买证；委购书 #3$\Iu  
authorization 认可；核准；授权；授权书 izgp*M,  
authorization by direction 指示授权 @{hd{>K*  
authorization by instruction 指令授权 `F t]MR  
authorization by warrant 令状授权 ~]HN9R^&  
authorization of unit trust 单位信托的认可 5| B(\wqG  
authorized agent 指定代理人 5|QzU|gPn  
authorized capital 法定资本 R=Zn -q  
authorized clerk 出市员 3S*AxAeg  
authorized dealer 认可交易商 y [#pC<^  
authorized financial institution 认可财务机构 =<}<Ny  
authorized fund 认可基金 K+*Q@R D  
authorized fund house 获授权的基金公司；认可基金公司 6$U]9D  
authorized institution 认可机构 /./"x
~@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 "_|oWn  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 j.e0;! (L}  
authorized insurer 获授权保险人；获认可承保人 uo\ .7[1  
authorized investment 特准投资项目 >Dw~POMy  
authorized person 获授权人 ^3VR-u<O  
authorized representative 获授权代表 r]@0eb   
authorized share capital 法定股本 /ID3s`D)  
automated quotation system 自动报价系统 Z@a9mFI?  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] E/M_lvQ
 
自动交易系统〔香港期货交易所有限公司〕 o*WY=  
automatic adjustment mechanism 自动调整机制 dCyqvg6u  
automatic adjustment system 自动调整系统 (8$k4`T>  
Automatic Clearing House 自动票据交换所 1MlUG5  
automatic exchange rates accumulation system 自动化汇率累集系统 !RB)_7  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 <"N_j]wD  
automatic teller machine [ATM] 自动柜员机 sm,VYYs  
autopay 自动转帐 4y:]DC"  
available assets 可用资产 E>b2+;Jv  
available fiscal reserve 现存财政储备 9,uhfb^]  
available profit 可用利润 Vj<:GRNQ,d  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 e^p +1-B  
average 平均；平均数；海损 N|N3x7=gs  
average basic salary 平均基本薪金 MP Z3D9  
average consumer expenditure 平均消费开支；一般消费开支 v ^[39*8  
average cost 平均成本 3E3U /K  
average cost of land production 增辟土地平均成本
sUZX }  
average daily turnover 平均每日成交额 [^CV>RuO  
average daily wage rate 平均每日工资率 [.se|]t7X  
average expenditure pattern 平均开支模式 Od+6 -J  
average growth rate 平均增长率 :Z`:nq.a  
average net fixed assets 固定资产平均净值 -fhN"B)  
average of relatives 相对价格平均数 L`f^y;Y.  
average price 平均价格 U,#yqER'r  
average propensity to consume 平均消费倾向；一般消费倾向 > f
nh+M  
average propensity to save 平均储蓄倾向；一般储蓄倾向 *IgE
)N>  
average rate 平均率 De7Ts  
average revenue 平均收入；平均收益 =4V&*go*\  
average stock 平均库存；平均存货 ZkL8
e  
average yearly rent 平均年租 dQoYCS}IaV  
avoidance of double taxation 避免双重课税 O[tvR:Nh  
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 infl.  
Lg8nj< TF  
给你加分了