一些有用的会计术语(也不知道发的地方对不对)A

A: "?F[]8F.b  
A share Ａ股；甲类股份 )c&ya|h  
abatement of tax 减税；减扣免税额 38T]qz[Sn  
ABN AMRO Bank N.V. 荷兰银行 c+E\e]{  
above-the-line expenditure 线上项目支出；经常预算支出 MZ&.{SY7  
above-the-line receipt 线上项目收入；经常预算收入 U3z23LgA  
ABSA Asia Limited 南非联合亚洲有限公司 05k'TqT{c  
absolute change 绝对数值变更 k}F7Jw#.  
absolute expenditure 实际开支 2
oEuqHL  
absolute guideline figure 绝对准则数字 zn 0y`9!n?  
absolute interest 绝对权益 7Y[ q)lv  
absolute order of discharge 绝对破产解除令 Wz=& 0>Mm_  
absolute profit margin 绝对利润幅度 Qw5(5W[L  
absolute value 实值；绝对值 R[
v0T/  
absolutely vested interest 绝对既得权益 W{.:Cf9  
absorbed cost 已吸收成本；已分摊成本 ;M0`8MD  
absorption 吸收；分摊；合并 {q`8+$Z;  
absorption rate 吸收率；摊配率；分摊率 <uv`)Q9  
ACB Finance Limited 亚洲商业财务有限公司 -%Vh-;Ie(  
acceptable form of reciprocity 合理的互惠条件 H390<`  
acceptable rate 适当利率；适当汇率 }a[]I%bu2  
acceptance agreement 承兑协议 lY"l6.c  
acceptance for honour 参加承兑 uP%VL}%0  
acceptor 承兑人；接受人；受票人
v5L+B`~  
acceptor for honour 参加承兑人 2<5LQr  
accident insurance 意外保险 G gA:;f46  
Accident Insurance Association of Hong Kong 香港意外保险公会 X!LiekU!D  
accident insurance scheme 意外保险计划 WN{8gL&y  
accident year basis 意外年度基准 ^8~TsK~  
accommodation 通融；贷款 PdVx&BL*  
accommodation bill 通融票据；空头票据 ?i0+h7=6  
accommodation party 汇票代发人 DJgM>&Y6,  
account balance 帐户余额；帐户结余 lqv}~MC  
account book 帐簿 C(v'7H{4cW  
account collected in advance 预收款项 #K:iB*  
account current book 往来帐簿 QxLrpM"O  
account of after-acquired property 事后取得的财产报告 0ZDm[#7z  
account of defaulter 拖欠帐目 }v2p]D5n.  
account payable 应付帐款 YToG'#qs  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 d*Su c  
account receivable 应收帐款 /nA>ox78  
account receivable report 应收帐款报表 F/lL1nTdK  
account statement 结单；帐单；会计财务报表 CHv n8tk  
account title 帐户名称；会计科目 FT~c|ep.  
accountant's report 会计师报告 {$[0YRNk u  
Accountant's Report Rules 会计师报告规则 mfI[9G  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Bf00&PE;  
Accounting Arrangements 《会计安排》 2=;ZJ  
accounting basis 会计基础 hfLe<,  
accounting by Official Receiver 破产管理署署长呈交的帐目 sj&(O@~R  
Accounting Circular 《会计通告》 r+[g.`  
accounting class 会计类别 K/C}  
accounting date 记帐日期；会计结算日期 okRt^qe  
accounting for money 款项核算 uKXU.u*C  
Accounting Officer 会计主任 V.u^;gr3  
accounting period 会计报告期；会计期  EH2):  
accounting policy 会计政策；会计方针 y~#5!:Be  
accounting practice 会计惯例 CPNV\qCY  
accounting principle 会计准则 \R@}X cqZ  
accounting record 会计记录 j -o  
accounting report 会计报告 KYB3n85 1  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,?j!c*  
Accounting Society of China 中国会计学会 k7*-v/*S  
accounting statement 会计报表 B^dMYFelJ  
accounting system 会计制度；会计系统 0K.$C~C  
accounting transaction 会计事项；帐务交易 }])j>E  
accounting treatment 会计处理 [7`S`\_NK  
accounting year 会计年度 UV;I6]$}A7  
accretion 增值；添加 l2Py2ZI-b  
accrual 应计项目；应累算数目 b_{+OqI  
accrual basis 应计制；权责发生制 `k
I}p  
accrual basis accounting 应计制会计；权责发生制会计 KS~Q[-F1P  
accrue 应累算；应计 &f
'Lll  
accrued benefit 应累算利益 `O3#/1+  
accrued charges 应计费用 Om:Gun\%  
accrued cumulative preference share dividend 应累算的累积优先股股息 1iR\M4?Frf  
accrued expenses 应累算费用 #Qz9{1\G  
accrued interest payable 应付利息；应计未付利息 K ~\b+  
accrued interest receivable 应收利息；应计未收利息 K6B6@  
accrued right 累算权益 !?i9fYu  
accruing profit 应累算的利润 2xuU[  
accumulated fiscal reserve 累积财政储备 Y(rQ032s  
accumulated profit 累积利润；滚存溢利 gf9,/m  
accumulated reserve 累积储备 4xs>X7  
accumulation of surplus income 累积收益盈余 }W " i{s/  
acquired assets 既得资产 u]
;\v%b  
acquisition 收购；购置；取得 kH0kf-4\  
acquisition cost 购置成本
X J]+F  
acquisition expenses 购置费用 u{WI 4n?  
acquisition of 100% interest 收购全部股权 aF"PB h=  
acquisition of control 取得控制权 ]nIVP  
acquisition of fixed assets 购置固定资产 f~=e  
acquisition of shell “买壳” }o GMF~  
acquisition price 收购价 "0G)S'  
act of God 天灾 mp(:D&M  
acting partner 执事合伙人 QxEmuiN  
active market 买卖活跃的市场；交投畅旺的市场；旺市 O&.gc p!  
active partner 积极参与的合伙人 tJd/uQJ  
active trading 交投活跃 
ri"=)]  
actual circulation 实际流通 x51p'bNy  
actual cost 实际成本 !_o1;GzK  
actual expenditure 实际开支；实际支出
/*S6/#  
actual income 实际入息；实际收入；实际收益 }FV_jJ  
actual market 现货市场 P1TTaYu  
actual price 现货价；实际价格 'zt}\ Dt  
actual profit 实际利润 ,0Udz0  
actual quotation 实盘；实际价位；实际报价 REJBm  
actual year basis 按实际年度计算 }darXtZKkK  
actuals 实货 9ys[xOh WM  
actuarial investigation 精算调查 >>-{AR0  
actuarial principle 精算原则 `o+J/nc  
actuarial report 精算师报告 O'k<4'TC  
Actuarial Society of Hong Kong 香港精算学会 )u!}`UJ  
actuarial valuation 精算师估值 yq[CA`zVN  
actuary 精算师 9Kz
}  
ad referendum agreement 暂定协议；有待覆核的协定 0#ePg6n  
ad valorem duty 从价税；按值征税 3=L5Y/  
ad valorem duty system 从价税制 i2O$oHd  
ad valorem fee 从价费 x?R1/i
Hv  
ad valorem tariff 从价关税 2F1Bz<  
additional allowance 额外免税额 gfv?#mp  
additional amount for unexpired risk 未过期风险的额外款额 :NwFJc  
additional assessable profit 补加应评税利润 XH
uHbriI  
additional assessment 补加评税 z*^vdi0  
additional commitment 额外承担 viS7+E|O  
additional commitment vote 额外承担拨款 Y-DHW/Z~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $*0XWrE  
additional dependent parent allowance 供养父母额外免税额 rJd-
e96  
additional provision 额外拨款 F+Hmp\rM#  
additional stamp duty 附加印花税 %`d
VX EO  
additional tax 补加税罚款；补加税款 Y#-pK)EeU  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 W6*5e{  
adjudged bankrupt 被裁定破产 kf",/?s2Z  
adjudicated bankrupt 裁定破产人 H8qAj  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3AuLRI  
adjudication of bankruptcy 裁定破产；宣告破产 L{6Vi&I84[  
adjudication of insolvency 裁定无力偿还债务 $>l65)(E\  
adjusted actual 经调整的实数；调整后的实数 <M
3&\  
adjusted current assets 经调整的流动资产；调整后的流动资产 Qo["K}Ty  
adjusted figure 经调整的数字；调整后的数额 pvqbk2BO  
adjusted liabilities 经调整的负债；调整后的负债 /Q9iO&Vu  
adjusted loss 经调整的亏损；调整后的亏损 @2A&eLwLH  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ZoKXao  
adjusted profit 经调整的利润；调整后的利润 lS`VJA6l.  
adjusted surplus 经调整的盈余额；调整后的盈余额 nfr..4,:  
adjusted value 经调整的价值；调整后的价值 R?,XSJ  
adjustment 调整；修订；理算〔保险〕 ;&RHc#1F  
adjustment centre 调剂中心 /(ArA=#  
adjustment lag 调整过程的时间差距；调整时差 _H2%6t/V  
adjustment mechanism 调整机制 9[\$\l  
adjustment of loss 亏损调整 'F8:|g  
adjustment process 调整过程；调整程序 2I~a{:O  
adjustment range 调整幅度 DVyxe
}  
administered exchange rate 受管制汇率 :"oUnBY%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 tj!~7lo  
administration expenses 行政费用 _ <pO<S  
administration fee 手续费；行政费 M*jn8OE  
administration in bankruptcy 破产管理 1QuR7p  
administration order 遗产管理令 v|r#  
administrator 管理人；遗产管理人 klC48l  
administrator of the estate 遗产管理人 +Xr87x;  
admission of debt 债项承认书 nR$Q~`  
admission of proof 接纳债权证明 5./(n7d_  
advance 放贷款项；垫付款项；预支款项；预付款项 Nj4^G ~_  
advance account 暂支帐目；预付款帐户 PHn3f;I  
advance compensation 预付补偿金 o{ \r1<D  
advance from shareholder 股东垫款 KA0_uty/T  
advance pending reimbursement 预支以待日后付还 uQg&A`4  
advanced economy 先进经济体系 cLnvb!g'#  
advancement 预付；预付财产 h)C`w'L  
advances warrant 垫款令 OOX}S1lA  
advancing 贷出 wd~!j&`a  
adverse balance 逆差 w=75?3c7F  
adverse exchange 逆汇 2SVJKX_V+  
advertisement addressed to shareholders 在报章刊登的致股东通告 z2A1h!Me  
advice for collection 托收通知书 1:iT#~n  
advice of drawing 提款通知书；汇票通知书 ?`D/#P  
advice of payment 付款通知 Y]t)k9|vv  
Advisory Committee [Securities and Futures Commission] };;6706a  
谘询委员会〔证券及期货事务监察委员会〕 7 S2QTRvH  
Advisory Committee on Diversification 经济多元化谘询委员会 +~\c1|f  
affidavit 誓章；遗产申报誓章 IOOAaa @(  
affidavit of no receipt 述明无收款的誓章 !tofO|E5  
affiliate 联号；联营公司；附属公司 .Cf`D tK  
affiliated company 附属公司；联号；联营公司 nqyB,vv0  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 H#j Z'I  
affordability 负担能力 vwQ6=  
African Development Bank [AfDB] 非洲开发银行
q--;5"=S  
after-acquired property 事后取得的财产 >NN&j#;x~  
after-hours dealing 市后交易 r$Ck:Q}  
after-tax profit 税后盈利；税后利润；税后溢利 <ekLL{/O'  
agency agreement 代理协议 d>NM4n[h8  
agency expenses 代理机构的开支 @5\ns-%  
agency fee 代理费 |\~!oN  
Agency Law 《代理法》 U*6)/.J  
agent 代理人；承销人 -gKo@I  
agent of company 公司代理人 mC(q8%/;  
agent's fee 代理人费；经纪费 [8Zvs=1  
aggregate 总计；总数；总体数字 f"G?#dW/1  
aggregate amount 总款额；总额 Od:,r  
aggregate assets and liabilities 总体资产与负债 #\fxU:z~r  
aggregate at constant price 按固定价格计算的总体数字 P 6|\ ^  
aggregate demand 总需求 ENi@R\
p
 
aggregate gross position 总持仓量 &
ahZ_9Q  
aggregate limit 总限额 ${F]N }  
aggregate of salaries tax 合计薪俸税 /!Ng"^.e  
aggregate performance 总体表现；总体业绩 %7~~*_G  
aggregate supply 总体供应 H#;-(`F  
aggregate surplus 总盈余 !*C9NX  
aggregate total 整体总额 <);Nc1  
aggregate value 总值；合计价值 $R[ggH&  
aggregated basis 合计基准 AR-&c 3o  
aggregated net chargeable income 合计应课税入息实额 Xy(o0/7F9  
aggregation 合并计算；合计；总和 u`vOKajpH$  
aggregation of incomes of husband and wife 夫妇入息合并计算 7 a}qnk%  
aggregation of property 财产的总和 DVq5[ntG  
agio 差价；贴水 dLMKfh/4Q  
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》 2,X~a;+  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment eD481r  
《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》 L(2KC>GvA  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment %kJ_o*"  
《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》 JW4~Qwx  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment MdOQEWJ$|  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 5L}qL?S`x|  
agreement for a settlement 授产协议 zLxO\R!d  
agreement for assignment 转让协议 CcHf1 _CI  
agreement for sale 售卖协议；买卖协议 sSMcF[]@2I  
agreement for sale and purchase 买卖协议 }QL 2#R  
agreement for the payment of interest 支付利息协议 8&"@6/)[  
agreement for the repayment of money 还款协议 WU -_Y^  
agreement of reinsurance 再保险协议 75LIQ!G|=  
Agricultural Bank of China 中国农业银行 O:Fnxp5@  
air passenger departure tax 飞机乘客离境税 ?x(]U+  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 F#w=z/  
airport tax 机场税 &O5W  
alcohol duty 酒精税 @sAT#[j  
alienation 让与；让渡；转让 crt )}L8-  
alimony 生活费；赡养费 Sb&[V>!2^  
All Ordinaries Index [AOI] 所有普通股指数 #;32(II  
all risks 全险；综合险 o7*z@R"  
All Sales Record for Stock Market 《股票市场成交报告》 zMkjdjb  
Allied Capital Resources Limited 新联财务有限公司 l
25E!E-'b  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 :!h1S`wS  
allocation letter 拨款信件 yqm^4)Dp  
allocation of fund 分配款项；预留款项 <I{)p;u1  
allocation of profit 利润分配；溢利分配 s3*h=5bX=  
allocation warrant 拨款令 M@V.?;F},  
allotment 分配；配股 x05yU  
allotment notice 股份配售通知；配股通知 H)),~<s  
allotment of shares 股份分配 %/o8-N|_[  
allowable 可获宽免；免税的 4_E{  
allowable business loss 可扣除的营业亏损 w7?&eF(w(  
allowable expenses 可扣税的支出 &ESE?{of)  
allowance 免税额；津贴；备抵；准备金 ^f-?xXPx  
allowance for debts 债项的免税额 Q}N.DM@d3  
allowance for depreciation by wear and tear 耗损折旧免税额 h98_6Dw(]  
allowance for funeral expenses 殡殓费的免税额 v^a. b  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 gm63dE>  
allowance for repairs and outgoings 修葺及支出方面的免税额 Q}a 1P8?S  
allowance to debtor 给债务人的津贴 tf?u ;n  
alteration of capital 资本更改 \)=X=yn2  
alternate trustee 候补受托人 yk4Huq&2  
amalgamation 合并 q#$4Kt;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3:f<cy   
ambit of charges 征税范围；收费范围 3JiJ,<,7  
amended valuation 经修订的估值 `43`*=  
American Commodities Exchange 美国商品交易所 8Q&hhmOnz  
American Express Bank Limited 美国运通银行 wr/Z)e =^3  
American Stock Exchange 美国证券交易所 ][|)qQ%V  
amortization 摊销 06 kjJ4  
amount due from banks 存放银行同业的款项 `[<j5(T  
amount due from banks abroad 存放海外银行同业的款项 G] -$fz  
amount due from holding companies 控股公司欠款 ckXJ9>  
amount due from local banks 存放本港银行同业的款项 d3fF|Wp1  
amount due to banks 银行同业的存款 S(^*DV  
amount due to banks abroad 海外银行同业的存款 ]OE{qXr{  
amount due to holding companies 控股公司存款 dcMWCK  
amount due to local banks 本港银行同业的存款 p4 #U:_  
amount due to outport banks 外埠银行同业的存款 7.n/W|\  
amount for note issue 发行纸币的款额 =rV*iLy  
amount of bond 担保契据的款额 5TqT`XTz
m  
amount of consideration 代价款额 ~N+bD  
amount of contribution 供款数额 E-NuCP%|c  
amount of indebtedness 负债款额 <n iq*  
amount of principal of the loan 贷款本金额 {%(_Z`vI  
amount of rates chargeable 应征差饷数额 T#.5F7$u  
amount of share capital 股本额 c]`}DH,TJ  
amount of sums assured 承保款额 Ds4n>V,o  
amount of variation 变动幅度 #:{Bd8PS  
amount of vote 拨款数额 OXy>Tlv  
amount payable 应付款额 36154*q  
amount receivable 应收款额 N#-P}\Q9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;?>xuC$  
analysis 分析 x[+t  
ancillary risk 附属风险 #2thg{5  
annual account 周年帐目；周年帐目报表；年度决算；年结 Vx5ioA]{  
annual accounting date 年结日期 _cqBp7  
annual allowance 每年免税额；年积金；年度津贴；年津 #{
)=%5=c  
annual balance 年度余额 =}Np0UP  
annual disposable income 每年可动用收入 gdupG  
annual estimates 周年预算 / vI sX3v  
annual fee 年费
lHBk&UN'  
annual general meeting 周年大会 PpPg ~ix*  
annual growth rate 年增率；每年增长率 opQ%!["N  
annual long-term supplement 长期个案每年补助金 Ht
UFl  
annual pensionable emolument 可供计算退休金的年薪 -hav/7g  
annual report 年报 Y_3{\g|x  
Annual Report on the Consumer Price Index 《消费物价指数年报》 uFDJRQJ<  
annual return 周年报表；周年申报表；每年报税表格 %oasIiO  
Annual Return Rules 《周年报表规则》 'u }|~u
?m  
annual review of consumer prices 每年消费物价回顾 ;iJ*.wVq  
annual roll-forward basis 逐年延展方式 5CZii=@  
annual salary 年薪 M),i4a?2  
annual statement 年度报表；年度决算表 wu5]S)?*  
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 Pa%;[hbn  
annuitant 年金受益人 &?m|PK)I
 
annuity 年金 9NTBdo%u  
annuity contract 年金合约 COe"te  
annuity on human life 人寿年金 C%ibIcm y  
antecedent debt 先前的债项 zQJ9V\0  
ante-dated cheque 倒填日期支票 fD3}s
#M*G  
anticipated expenditure 预期开支 o}&TFhT  
anticipated net profit 预期纯利 gTE/g'3  
anticipated revenue 预期收入 kB-%T66\  
anti-inflation measure 反通货膨胀措施 [A?Dx-R;(  
anti-inflationary stance 反通货膨胀立场 1b:3'E.#w  
apparent deficit 表面赤字 $Q,Fr; B  
apparent financial solvency 表面偿债能力 }5~|h%  
apparent partner 表面合伙人 nUi 4!|r  
application for personal assessment 个人入息课税申请书 8X":,s!  
application of fund 资金应用 *NdSL  
application to release as liquidator and to destruct the books of accounts and documents `y5?lS*  
申请免除清盘人职务及毁灭帐簿与文件 Ca]+*Eb9z{  
appointed actuary 委任精算师 E5D5  
appointed auditor 委任核数师；委任审计师 vT)(#0>z  
appointed trustee 委任的受托人 R=g~od[N_  
appointer 委任人 7iCH$}  
apportioned pro rata 按比例分摊 ~Zbr7zVn  
apportionment 分配；分摊 ~^((tT  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 LAG*H  
apportionment formula 分摊方程式 L&O!"[++  
apportionment of estate duty 遗产税的分摊 Az.(tJ X"  
appraisal 估价；评估 5z8CUDt 0  
appreciable growth 可观增长 n?vw|'(}  
appreciable impact 显着影响 }eUeADbC  
appreciable increase 可观增长 \}SA{)  
appreciation 增值；升值 /t=R~BJu  
appreciation against other currencies 相对其他货币升值  )N`a4p  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 uK6`3lCD  
appreciation tax 增值税 xc[LbaBG  
appropriation 拨款；拨用；拨付 pPt7M'uL"  
appropriation account 拨款帐目 %n-:mSus  
Appropriation Bill 拨款法案 ]-d:wEj  
appropriation-in-aid system 补助拨款办法 UR|UGldt_T  
approved assets 核准资产 ~kUdHne(  
approved basket stock 认可一篮子证券 XXsN)2  
approved budget 核准预算 *-~B{2b<  
approved charitable donation 认可慈善捐款 aIV(&7KT4  
approved charitable institution 认可慈善机构 07WZ w1(;  
approved currency 核准货币；认可货币 H)&6I
33`  
approved estimates 核准预算 x/*ndH  
approved estimates of expenditure 核准开支预算 4.)
hCb  
approved overseas insurer 核准海外保险人 lhsd39NM  
approved overseas trust company 核准海外信托公司 InDISl]  
approved pooled investment fund 核准汇集投资基金 =Nn&$h l  
approved provident fund scheme 认可公积金计划 t(69gF\"  
approved provision 核准拨款 Fm(~Vt;%u  
approved redeemable share 核准可赎回股份 (R)\  
approved regional stock 认可地区性证券  PZZTRgVc  
approved retirement scheme 认可退休金计划 c,%9Fh?(  
approved subordinated loan 核准附属贷款 mo1(dyjx  
arbitrage 套戥；套汇；套利 M`!\$D  
arbitrageur 套戥者；套汇者 x&qC~F*QR%  
arbitrary amount 临时款项 ^R.kThG  
arrangement 措施；安排；协定 rYUhGm
g`  
arrears 欠款 ^:g8mt  
arrears of pay 欠付薪酬 tFLdBv!=:^  
arrears of revenue 逾期未收税款；逾期未收的帐项 |_Vi8Ly  
articles of association 组织章程；组织细则；组织章程细则 zlC|Spaf  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 j0b?dK
d  
ascertainment of profit 确定利润 P$z8TDCH  
"Asia Clear" “亚洲结算系统” 6'6"Ogu%'  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 5~Vra@iab:  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 `p`)D6  
Asian Development Fund [ADF] 亚洲发展基金 rW$ )f  
Asian dollar bond 亚洲美元债券 JBa( O-T  
Asian dollar market 亚洲美元市场 =KfV;.&  
Asian dollar rate 亚洲美元利率 19a/E1  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 xE(VyyR  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 q{/>hvl  
asked price 沽盘；喊价；索价；卖方报价 T_ifDQX;  
assessable income 应评税入息 icW?a9b&  
assessable loss 应评税亏损 kfER  
assessable profit 应评税利润 ld
58R  
assessable value 应评税值 -QR&]U+  
assessed profit 估定利润 =Q985)Y&  
assessed value 经评估价值 U X)k;h  
assessment 评税；评定；估价；评税单 %_xRS  
assessment number 评税编号；估价编号 siveqz6
h  
assessment of additional tax 补加税评税 90OSe{  
assessment of performance 业绩评估；实绩评价 t,#9i#q#  
Assessor 评税主任 e(7F| G*  
asset price bubbles 资产价格泡沫 p%) 1(R8qM  
asset-backed securities 具资产保证的证券
AF5.)Y@.  
assets accretion 资产增值 \Z0-o&;w  
assets and liabilities 资产与负债 mY9^W2:  
assets betterment statement 资产递增表；资产改进表 t,$4J6  
assets lending 实物放款；有抵押贷款 vt0XCUnK  
assets of the company passing on the death 死者去世时转移的公司资产 {KJ!rT  
assets pledged as security for liabilities 用作负债抵押的资产 6 R}]RuFQ  
assets portfolio 资产投资组合 JSXudz5c  
assets price 资产价格 3vx*gfr3  
assets quality 资产质素 g.yr) LHt0  
assets realization 资产变现 K3jKOV8  
assets refinancing arrangement 资产再集资安排 ] h3~>8<  
assets securitization 资产证券化 Zcq'u jU  
assets situated outside Hong Kong 在香港以外地方的资产 7PG&G5  
assets stripping 削减资产；拆卖资产 J7:VRf|,?(  
assets value 资产值 l}-JtZ?[?  
assignee 承让人 p/jC}[
$v  
assignment 转让；转让书；转让契 !yAlb#yu  
assignment of interest 权益转让 0ut/ ')[  
assignment of letters patent and trade mark 专利证书及商标转让 ;Awt:jF  
assignment of property 物业转让；物业转让书 5B3S]@%  
assignment right 转让权 3@XkO  
assignor 转让人 XOsPKq  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 1fBj21zG  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司  pv<$ o  
associate member 附属会员 2QwdDKMS_  
associated body corporate 相联法人团体 O>]I!n`!!A  
associated company 相联公司；联属公司 ETk4I"  
associated corporation 相联法团 ?+-uF}  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] nNNs3h(Ss  
公认会计师公会〔英国〕 f7B)iI!  
Association of Futures Exchange Brokers 香港期货经纪协会 ]AoRK=aH  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 3!_XFV  
association of underwriters 承保人组织 aewVq@ngq!  
assumption of control 接管 0k"n;:KM8  
assurance 担保；保险；转易；转易书 -#Xo^-&  
assurance of interest 权益的转易 '0QrM,B9  
at 19XX price 按一九ＸＸ年价格计算 dg[&5D1Q  
at a discount 按赔价计算；按贴水价格计算；打折扣 o'Q"  
at a premium 按溢价计算；按升水价格计算 Q)eYJP=W  
at call 通知付款；按通知 'p3JYRT$  
at constant market price 按固定市价计算 R5M/Ho 4
 
at constant price 按固定价格计算 D:`b61sWi_  
at cost 按成本计算 (]* Ro 8  
at current market price 按当时市价计算；按现时市价计算 ?&ie;t<7  
at current price 按当时价格计算；按现时价格计算 r;}%} /IX  
at factor cost 按要素成本计算；按生产要素成本计算 1<y(8C6  
at money-of-the-day price 按付款当日价格计算 y[M<x5  
at or better 按指定或较佳价位〔买卖指令〕 13 `Or(>U  
at par 按面值计算；平价 ?.1yNO*s  
at sight 见票即付 #-S%aeB  
at the close 按收市盘
ph*?y  
at the opening 按开市盘 JJ\|FZN  
attestation 见证；见证条款 cMxuG'{=.  
at-the-money option 平价期权 OwhMtYq  
attorney 受权人；受托代表人 TEQs\d  
attornment 新拥有人承认书 lYz{#UX}  
attributable profit 可归属利润 MrXmX[1-  
attributable share value 可归属股份价值 T,z7U2O  
Auckland Stock Exchange 奥克兰证券交易所 cXM4+pa=%  
auction 拍卖 mS)|i+5  
auctioneer 拍卖商 ^P30g2gv>  
audit 审计；核数 vv0A5p8H  
Audit Commission 审计署 o+{]&V->gN  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] S]_iobWK  
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〕 1/b5i8I2v  
audit review 帐目审查 )b^yAzL?
 
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 1F`1(MYt9  
audited account 审计帐目；经审计的帐目 IM-O<T6r[N  
audited annual account 经审计的周年帐目 F@ Sw
  
audited balance sheet 经审计的资产负债表 FbH 1yz  
auditor 核数师；核数主任；审计师 VK>ZH^-  
auditor's certificate 核数师证明书；审计师证明书 QD6<sw@]P  
auditor's report 核数师报告；审计师报告 ~z;G$jd  
Aussie bond 澳元债券 Zb> UY8  
austerity budget 紧缩预算 sw<GlF"  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 R_?Q`+X  
Australia All Ordinaries Index 澳洲所有普通股票指数 ]w7wwU^^*U  
Australian Dollar [AUD] 澳元 R@ksYC3 F  
Australian Options Market 澳大利亚期权市场 l/WQqT  
Australian Securities Commission 澳洲证券事务监察委员会 u7Z-kZ
  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 3zC<k2B  
Australian Stock Exchange 澳大利亚证券交易所 p'SclH[
 
Austrian Schilling [ATS] 奥地利先令 ~kHWh8\b:  
authentication 认证；鉴证 90Rz#qrI*  
authority to purchase 委托购买证；委购书 7$"{&T  
authorization 认可；核准；授权；授权书 -M\ae  
authorization by direction 指示授权 pBo=omQV  
authorization by instruction 指令授权 Y.>F fL  
authorization by warrant 令状授权 -8Z;s8ACo  
authorization of unit trust 单位信托的认可  862e  
authorized agent 指定代理人 bU$4"_eA B  
authorized capital 法定资本 Z=c&</9e  
authorized clerk 出市员 V{qpha4'P  
authorized dealer 认可交易商 42E%&DF  
authorized financial institution 认可财务机构 Fa]|Y  
authorized fund 认可基金 EA#{N<  
authorized fund house 获授权的基金公司；认可基金公司 'YFy6rds  
authorized institution 认可机构 +!"GYPUXy  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 0oT~6BGm  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 a!?JVhD&  
authorized insurer 获授权保险人；获认可承保人 !>E$2}Q|]  
authorized investment 特准投资项目 ,)u1r3@I^  
authorized person 获授权人 ^T>P  
authorized representative 获授权代表 %s&"gWi  
authorized share capital 法定股本 0j\} @  
automated quotation system 自动报价系统 }\#u~k!l  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] :'6vIPN5  
自动交易系统〔香港期货交易所有限公司〕 ya`Z eQ-p  
automatic adjustment mechanism 自动调整机制 9(-f)$u  
automatic adjustment system 自动调整系统 ~<Eu @8+_  
Automatic Clearing House 自动票据交换所 t=(d, kf  
automatic exchange rates accumulation system 自动化汇率累集系统 CdZS"I  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 g \;,NW^  
automatic teller machine [ATM] 自动柜员机 SN#Cnu}  
autopay 自动转帐 o5h*sQ9  
available assets 可用资产 $?Dcp^  
available fiscal reserve 现存财政储备 l&JV.}qGB8  
available profit 可用利润 3ncL351k  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 \+iZdZD  
average 平均；平均数；海损 rS|nO_9f  
average basic salary 平均基本薪金 IuV7~w  
average consumer expenditure 平均消费开支；一般消费开支 NCX`
-SLv  
average cost 平均成本 Zb&5)&'
X  
average cost of land production 增辟土地平均成本 i>j(Dsv  
average daily turnover 平均每日成交额
`f)X!S2l  
average daily wage rate 平均每日工资率 xR~9|H9a  
average expenditure pattern 平均开支模式 _keI0ML-#  
average growth rate 平均增长率 h/s8".\  
average net fixed assets 固定资产平均净值 td!Y
wN*  
average of relatives 相对价格平均数 0bz':M#k &  
average price 平均价格 <>shx;g^C  
average propensity to consume 平均消费倾向；一般消费倾向 i;l0)q  
average propensity to save 平均储蓄倾向；一般储蓄倾向 +o3 ZQ9  
average rate 平均率 9z'(4U  
average revenue 平均收入；平均收益 "=Xky,k  
average stock 平均库存；平均存货 '.gLqm}%  
average yearly rent 平均年租 mb GL)NI  
avoidance of double taxation 避免双重课税 yg WwUpY  
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 /Z1>3=G by  
O*lMIWx  
给你加分了