一些有用的会计术语(也不知道发的地方对不对)A

A: JfmYr47Pv  
A share Ａ股；甲类股份 B<0Kl.V  
abatement of tax 减税；减扣免税额 x,ZF+vE  
ABN AMRO Bank N.V. 荷兰银行 w^U{e xo  
above-the-line expenditure 线上项目支出；经常预算支出 m"QDc[^Ge  
above-the-line receipt 线上项目收入；经常预算收入 Xt +9z  
ABSA Asia Limited 南非联合亚洲有限公司 ILqBa:J  
absolute change 绝对数值变更 ?wFL
\C  
absolute expenditure 实际开支 aemi;61T\  
absolute guideline figure 绝对准则数字 6@eF|GoP  
absolute interest 绝对权益
:>U+HQll  
absolute order of discharge 绝对破产解除令 E;[Uhh|78!  
absolute profit margin 绝对利润幅度 dT[JVl+3=  
absolute value 实值；绝对值 pTXF^:8  
absolutely vested interest 绝对既得权益 A0:rn\$l3  
absorbed cost 已吸收成本；已分摊成本 W
#=,FZT  
absorption 吸收；分摊；合并 W1EYVXN  
absorption rate 吸收率；摊配率；分摊率 N1B$z3E*  
ACB Finance Limited 亚洲商业财务有限公司 XK})?LTD  
acceptable form of reciprocity 合理的互惠条件 Keem\/  
acceptable rate 适当利率；适当汇率 ZJ.a
n%4  
acceptance agreement 承兑协议 SMzq,?-`  
acceptance for honour 参加承兑 m xqY  
acceptor 承兑人；接受人；受票人 <'N:K@Cs  
acceptor for honour 参加承兑人 </u=<^ire  
accident insurance 意外保险 *QV"o{V  
Accident Insurance Association of Hong Kong 香港意外保险公会 ambr}+}  
accident insurance scheme 意外保险计划 ,Vw>3|C  
accident year basis 意外年度基准 hS&l4 \I'Z  
accommodation 通融；贷款 ,~DV0#"  
accommodation bill 通融票据；空头票据 ZvMU3]
)u  
accommodation party 汇票代发人 _54gqD2C,  
account balance 帐户余额；帐户结余 } !y5hv!_  
account book 帐簿 LD1&8kJ*l  
account collected in advance 预收款项 Pc2!OQC'""  
account current book 往来帐簿 UtP|<]{  
account of after-acquired property 事后取得的财产报告 -Jw4z#/-  
account of defaulter 拖欠帐目 ,[)l>!0\H  
account payable 应付帐款 ~?FhQd\Q  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 gn&Zt}@[  
account receivable 应收帐款 imeE&  
account receivable report 应收帐款报表 Hf\sF(, (  
account statement 结单；帐单；会计财务报表 kguZAO6  
account title 帐户名称；会计科目 +@
~WKa  
accountant's report 会计师报告 aU^6FI  
Accountant's Report Rules 会计师报告规则 b?c/J{me  
accounting and auditing procedure 会计与审计程序；会计与核数程序 U7?v4O]D[  
Accounting Arrangements 《会计安排》 0Qq<h;8xEc  
accounting basis 会计基础 .ESvMK~x  
accounting by Official Receiver 破产管理署署长呈交的帐目 >0W P:-\*  
Accounting Circular 《会计通告》 %qiVbm0  
accounting class 会计类别 E2d'P  
accounting date 记帐日期；会计结算日期 x~vNUyEN)  
accounting for money 款项核算 GEA1y^b6"  
Accounting Officer 会计主任 g,rmGu3v  
accounting period 会计报告期；会计期 _DH^ K9,9  
accounting policy 会计政策；会计方针 gWzslgO6  
accounting practice 会计惯例 RB4 +"QUh  
accounting principle 会计准则 h<TZJCt  
accounting record 会计记录 QS5t~rb  
accounting report 会计报告 E6ZkO/  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \2e^
x  
Accounting Society of China 中国会计学会 `$S&:Q,  
accounting statement 会计报表 &J
catI  
accounting system 会计制度；会计系统 -5 D<zP/  
accounting transaction 会计事项；帐务交易 %1.F;-GdsW  
accounting treatment 会计处理 YO$D-  
accounting year 会计年度 [ 'lu;1-,  
accretion 增值；添加 vg1JN"S[  
accrual 应计项目；应累算数目 r PK.Q)g  
accrual basis 应计制；权责发生制 !*Eu(abD  
accrual basis accounting 应计制会计；权责发生制会计 \yC/OLXq  
accrue 应累算；应计 0o"aSCq8
t  
accrued benefit 应累算利益 #79[Qtkrhm  
accrued charges 应计费用 
k$JOHru  
accrued cumulative preference share dividend 应累算的累积优先股股息 *LU/3H|}  
accrued expenses 应累算费用 q]I aRho  
accrued interest payable 应付利息；应计未付利息 6Eu(C]nC(  
accrued interest receivable 应收利息；应计未收利息 PXkpttIE]M  
accrued right 累算权益 )Wr_*>xj  
accruing profit 应累算的利润 !Yv_V]u=  
accumulated fiscal reserve 累积财政储备 UaF~[toX  
accumulated profit 累积利润；滚存溢利 {MSE}|A\V  
accumulated reserve 累积储备 4P k%+l  
accumulation of surplus income 累积收益盈余 XFvl  
acquired assets 既得资产 L_RVHvA=M/  
acquisition 收购；购置；取得 6UuN-7z!"  
acquisition cost 购置成本 ]LUcOR  
acquisition expenses 购置费用 tVEe)QX  
acquisition of 100% interest 收购全部股权 {0Y6jk>I  
acquisition of control 取得控制权 $_E.D>5^%7  
acquisition of fixed assets 购置固定资产 k#Sr;"  
acquisition of shell “买壳” /HpM17   
acquisition price 收购价 +tT"  
act of God 天灾 } &B6  
acting partner 执事合伙人 ypx~WXFK  
active market 买卖活跃的市场；交投畅旺的市场；旺市 W
.MZN4=  
active partner 积极参与的合伙人 e,/]]E/o  
active trading 交投活跃 t]@>kAA>2L  
actual circulation 实际流通 jDpA>{O[  
actual cost 实际成本 94BH{9b5  
actual expenditure 实际开支；实际支出 ={sjoMW  
actual income 实际入息；实际收入；实际收益 uR5+")r@S  
actual market 现货市场 hm! J@  
actual price 现货价；实际价格 <1l%|   
actual profit 实际利润 SL-2^\R  
actual quotation 实盘；实际价位；实际报价 HS/.H,X  
actual year basis 按实际年度计算 .Y;
f9R  
actuals 实货 TA-2{=8  
actuarial investigation 精算调查 :LY.C<8  
actuarial principle 精算原则 JM|HnyI  
actuarial report 精算师报告 jJ$B^Y"4  
Actuarial Society of Hong Kong 香港精算学会 !SW0iq[7j  
actuarial valuation 精算师估值 <@KIDZYC  
actuary 精算师 <&l$xn  
ad referendum agreement 暂定协议；有待覆核的协定 MmN{f~Kq9  
ad valorem duty 从价税；按值征税 XNWtX-[^@  
ad valorem duty system 从价税制 e^>>"tr  
ad valorem fee 从价费 ['=O>YY  
ad valorem tariff 从价关税 "Zgwe,#  
additional allowance 额外免税额 EGUlLqP6e  
additional amount for unexpired risk 未过期风险的额外款额 hbH~Ya=+S  
additional assessable profit 补加应评税利润 *v+l,z4n  
additional assessment 补加评税 oxlor,lw/  
additional commitment 额外承担 IDH~nMz  
additional commitment vote 额外承担拨款 6I +0@,I  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ES&u*X:  
additional dependent parent allowance 供养父母额外免税额 7qB
4_  
additional provision 额外拨款 (4
cdkL  
additional stamp duty 附加印花税 .Rk8qRB  
additional tax 补加税罚款；补加税款 LBCH7@V1yR  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 >nghFm  
adjudged bankrupt 被裁定破产 S@HC$  
adjudicated bankrupt 裁定破产人 :}zyd;Rc  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |NZi2Bu  
adjudication of bankruptcy 裁定破产；宣告破产 v"o"W[  
adjudication of insolvency 裁定无力偿还债务 \mc0fY  
adjusted actual 经调整的实数；调整后的实数 >0{}tRm-P&  
adjusted current assets 经调整的流动资产；调整后的流动资产 FtIcA"^N  
adjusted figure 经调整的数字；调整后的数额 U.Mfu9}#:  
adjusted liabilities 经调整的负债；调整后的负债 )OV0YfO  
adjusted loss 经调整的亏损；调整后的亏损 3y}E*QE  
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 d^aVP  
adjusted profit 经调整的利润；调整后的利润 P[ :_"4U  
adjusted surplus 经调整的盈余额；调整后的盈余额 OB(oOPH  
adjusted value 经调整的价值；调整后的价值 x950,`zy  
adjustment 调整；修订；理算〔保险〕 u]IbTJ'
 
adjustment centre 调剂中心 kWXLncE  
adjustment lag 调整过程的时间差距；调整时差 Kd5'2"DI  
adjustment mechanism 调整机制 wc;n= %  
adjustment of loss 亏损调整 qg oB}n%  
adjustment process 调整过程；调整程序 z3+@[I$  
adjustment range 调整幅度 .d1ff];  
administered exchange rate 受管制汇率 9;e!r DW,#  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 k
P ]Up&'  
administration expenses 行政费用 f$xXR$mjf  
administration fee 手续费；行政费 mQ:{>`  
administration in bankruptcy 破产管理 q
,,  
administration order 遗产管理令 (SBhU:^h  
administrator 管理人；遗产管理人 90<
g=B  
administrator of the estate 遗产管理人 {-\U)&6#v  
admission of debt 债项承认书 MN
d\)nX  
admission of proof 接纳债权证明 ."$t&[;s  
advance 放贷款项；垫付款项；预支款项；预付款项 -eG~  
advance account 暂支帐目；预付款帐户 %lHH
TZ{+  
advance compensation 预付补偿金 G tI )O}  
advance from shareholder 股东垫款 F}nwTras  
advance pending reimbursement 预支以待日后付还 'ZuS  
advanced economy 先进经济体系 y!#-[K:  
advancement 预付；预付财产 @(,1}3s  
advances warrant 垫款令 !{lH*  
advancing 贷出 XDemdMy$  
adverse balance 逆差 Z10Vx2B  
adverse exchange 逆汇 k7CKl;Fck  
advertisement addressed to shareholders 在报章刊登的致股东通告 ' P?h?w^T  
advice for collection 托收通知书 faQmkO  
advice of drawing 提款通知书；汇票通知书 !RI _Uph  
advice of payment 付款通知 rm[C{Pn  
Advisory Committee [Securities and Futures Commission] >$4#G)s  
谘询委员会〔证券及期货事务监察委员会〕 $d?W1D<A  
Advisory Committee on Diversification 经济多元化谘询委员会 G\@pg;0|y  
affidavit 誓章；遗产申报誓章 ljKIxSvCFp  
affidavit of no receipt 述明无收款的誓章 +X=*>^G(-  
affiliate 联号；联营公司；附属公司 Y,}_LS$f  
affiliated company 附属公司；联号；联营公司 @sXv5kZ
:  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Al-`}g+^  
affordability 负担能力 :>1nkm&Eg  
African Development Bank [AfDB] 非洲开发银行 ==dKC;  
after-acquired property 事后取得的财产 MET9rT  
after-hours dealing 市后交易 YMX9Z||  
after-tax profit 税后盈利；税后利润；税后溢利 e}UQN:1  
agency agreement 代理协议 dJ"M#
X!Zu  
agency expenses 代理机构的开支 '#'noB;,  
agency fee 代理费 4VJUu`[  
Agency Law 《代理法》 3Z b]@n  
agent 代理人；承销人 d
vB=Zk]m  
agent of company 公司代理人  /|0-O''  
agent's fee 代理人费；经纪费 \R#SoOd  
aggregate 总计；总数；总体数字 )'djqpM.  
aggregate amount 总款额；总额 %k!CjW3  
aggregate assets and liabilities 总体资产与负债 a`!Jq'  
aggregate at constant price 按固定价格计算的总体数字 G!q[NRu  
aggregate demand 总需求 G*CPj^O  
aggregate gross position 总持仓量 W7S~~  
aggregate limit 总限额 FnO@\{M"A  
aggregate of salaries tax 合计薪俸税 UkL1h7}a\  
aggregate performance 总体表现；总体业绩 f<YYo  
aggregate supply 总体供应 Q\$3l'W  
aggregate surplus 总盈余 <`}P
 
aggregate total 整体总额 Pxlc RF  
aggregate value 总值；合计价值 %O"8|ZG9{  
aggregated basis 合计基准 mO>L]<O  
aggregated net chargeable income 合计应课税入息实额 Pyo|Sgk  
aggregation 合并计算；合计；总和 b:dN )m  
aggregation of incomes of husband and wife 夫妇入息合并计算 I!sT=w8V  
aggregation of property 财产的总和 &$MC!iMh  
agio 差价；贴水 n>Ff tVZNJ  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 s<O$
Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
~aob@(  
《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》 8SGaS&  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 9wvlR6z;u  
《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》 QQ(}71U  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment L+am-k:T~  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 3Ua?^2l  
agreement for a settlement 授产协议 l(t&<O(m9  
agreement for assignment 转让协议 AC,RS7  
agreement for sale 售卖协议；买卖协议 -o ).<&#  
agreement for sale and purchase 买卖协议 FdU]!GO-X  
agreement for the payment of interest 支付利息协议 Gw*Tz"  
agreement for the repayment of money 还款协议 {&51@UX  
agreement of reinsurance 再保险协议 7~7L5PRW  
Agricultural Bank of China 中国农业银行 QN:v4,$d  
air passenger departure tax 飞机乘客离境税 vF72#BNs  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
kK? SG3  
airport tax 机场税 ^tB1Nu%  
alcohol duty 酒精税 #Bd]M#J17a  
alienation 让与；让渡；转让 bZnOX*y]  
alimony 生活费；赡养费 5hrI#fpOR  
All Ordinaries Index [AOI] 所有普通股指数 H"A%mrb  
all risks 全险；综合险 MGg(d  
All Sales Record for Stock Market 《股票市场成交报告》 ]fyfL|(;  
Allied Capital Resources Limited 新联财务有限公司 V1aP_G
-:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 hOj{y2sc  
allocation letter 拨款信件 @62T:Vl  
allocation of fund 分配款项；预留款项 '}.
Yf_  
allocation of profit 利润分配；溢利分配 5ya9VZ5#  
allocation warrant 拨款令 fkV@3sj  
allotment 分配；配股 gaF6j!p  
allotment notice 股份配售通知；配股通知 ~7]V^tG  
allotment of shares 股份分配 qN!oN*  
allowable 可获宽免；免税的 9zp!lw~
;+  
allowable business loss 可扣除的营业亏损 &\h7E   
allowable expenses 可扣税的支出 98[uRywI  
allowance 免税额；津贴；备抵；准备金 B~Sj#(WEa  
allowance for debts 债项的免税额 &
LLU@|  
allowance for depreciation by wear and tear 耗损折旧免税额 &uq.k{<p\  
allowance for funeral expenses 殡殓费的免税额 &K^0PzWWof  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 UC!mp?   
allowance for repairs and outgoings 修葺及支出方面的免税额 tB_le>rhl  
allowance to debtor 给债务人的津贴 ai!u+L  
alteration of capital 资本更改 }icCp)b>v  
alternate trustee 候补受托人 mQ[$U  
amalgamation 合并 FQZ*i\G>>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \nl(tU#j  
ambit of charges 征税范围；收费范围 SI7rTJ]/  
amended valuation 经修订的估值 3c<aI=$^
 
American Commodities Exchange 美国商品交易所 78&|^sq  
American Express Bank Limited 美国运通银行 "5hk%T'  
American Stock Exchange 美国证券交易所 U&^q#['  
amortization 摊销 )jM%bUk,!  
amount due from banks 存放银行同业的款项 8!
_jZf8  
amount due from banks abroad 存放海外银行同业的款项 -Jd|H*wWo  
amount due from holding companies 控股公司欠款 )qWwh)\;!  
amount due from local banks 存放本港银行同业的款项 pKSCC"i&j  
amount due to banks 银行同业的存款 u?^V4 +V  
amount due to banks abroad 海外银行同业的存款 oRV}Nz7hr  
amount due to holding companies 控股公司存款 D!j/a!MaKk  
amount due to local banks 本港银行同业的存款 xl}rdnf}  
amount due to outport banks 外埠银行同业的存款
S=@+qcI  
amount for note issue 发行纸币的款额 }k^uup*{  
amount of bond 担保契据的款额 p Cz6[*kC  
amount of consideration 代价款额 ]J7qs
Mw  
amount of contribution 供款数额 pBsb>wvej  
amount of indebtedness 负债款额 dY1t3@E  
amount of principal of the loan 贷款本金额 :qzg?\(  
amount of rates chargeable 应征差饷数额 VPMu)1={:p  
amount of share capital 股本额 &[E\2 E  
amount of sums assured 承保款额 u64#,mC[*  
amount of variation 变动幅度 L}Z.FqJ  
amount of vote 拨款数额 *$Q>Om]  
amount payable 应付款额 iq&3S0  
amount receivable 应收款额 ipSMmpB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +H-=`+,  
analysis 分析 Eb3ZM#  
ancillary risk 附属风险 LlTD =tJ0  
annual account 周年帐目；周年帐目报表；年度决算；年结 i ;FKnK  
annual accounting date 年结日期 THrLX;I  
annual allowance 每年免税额；年积金；年度津贴；年津 ,KY;NbL-Jp  
annual balance 年度余额 k8gH#ENNK  
annual disposable income 每年可动用收入 &#p1ogf:  
annual estimates 周年预算 At7!Pas#@g  
annual fee 年费 omG2p  
annual general meeting 周年大会 )V1X
L  
annual growth rate 年增率；每年增长率 (:oF\  
annual long-term supplement 长期个案每年补助金 >AJ/!{jD*  
annual pensionable emolument 可供计算退休金的年薪 QkrQM&Im  
annual report 年报 3",gjXmBu  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >* -IIo  
annual return 周年报表；周年申报表；每年报税表格 9b. kso9.  
Annual Return Rules 《周年报表规则》 c`O
~I<(Pm  
annual review of consumer prices 每年消费物价回顾 {oQs*`=l>  
annual roll-forward basis 逐年延展方式 g)hEzL0k  
annual salary 年薪 v\xl?F  
annual statement 年度报表；年度决算表 $>rt0LOF  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 mGT('iTM4  
annuitant 年金受益人 U:7h>Z0W  
annuity 年金 +){^HC\7h  
annuity contract 年金合约 zJDHDr  
annuity on human life 人寿年金 -E-#@s  
antecedent debt 先前的债项 N_Us6X  
ante-dated cheque 倒填日期支票 G]lGoa}]`u  
anticipated expenditure 预期开支 w2LnY1A  
anticipated net profit 预期纯利 osp~)icun  
anticipated revenue 预期收入 :
jiEn y  
anti-inflation measure 反通货膨胀措施 Fis!MMh.$  
anti-inflationary stance 反通货膨胀立场 n Kkpp-  
apparent deficit 表面赤字 k!c7eP"%8^  
apparent financial solvency 表面偿债能力 ~&?([}A  
apparent partner 表面合伙人 *>m[ZJd%=  
application for personal assessment 个人入息课税申请书 ~Ztn(1N  
application of fund 资金应用 +k`L8@a3&  
application to release as liquidator and to destruct the books of accounts and documents KzHN|8$o  
申请免除清盘人职务及毁灭帐簿与文件 [LVXXjkFI  
appointed actuary 委任精算师 |$WH
w*F^  
appointed auditor 委任核数师；委任审计师 j0l,1=^>l  
appointed trustee 委任的受托人 1?'4%>kp  
appointer 委任人 (UkP AE  
apportioned pro rata 按比例分摊 oO2DPcK  
apportionment 分配；分摊 -H?c4? 5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;&d#)&O"e  
apportionment formula 分摊方程式 \/Y(m4<P
 
apportionment of estate duty 遗产税的分摊 Nd(,oXa~  
appraisal 估价；评估 !HTOE@  
appreciable growth 可观增长 {gD ED  
appreciable impact 显着影响 `d <`>  
appreciable increase 可观增长 Q{/z>-X\x  
appreciation 增值；升值 t=%zY~P  
appreciation against other currencies 相对其他货币升值 j0l{Mc5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 sI,cX#h&Y  
appreciation tax 增值税 tU4#7b:Y  
appropriation 拨款；拨用；拨付 aCZ0-X?c  
appropriation account 拨款帐目 `>"#d ?,  
Appropriation Bill 拨款法案 V^7.@BeT  
appropriation-in-aid system 补助拨款办法 7D'\z IW  
approved assets 核准资产 BMp'.9Qgm  
approved basket stock 认可一篮子证券 yfl?\X{  
approved budget 核准预算 #Xg;E3BM  
approved charitable donation 认可慈善捐款 ^ :VH?I=  
approved charitable institution 认可慈善机构 CHnclT  
approved currency 核准货币；认可货币 K V5 '-Sv1  
approved estimates 核准预算 \h ~_<)  
approved estimates of expenditure 核准开支预算 #*(}%!rD*  
approved overseas insurer 核准海外保险人 ;4O[/;i  
approved overseas trust company 核准海外信托公司 OVL
VsNg  
approved pooled investment fund 核准汇集投资基金 HLyAzB~r  
approved provident fund scheme 认可公积金计划 8xy8/UBIk0  
approved provision 核准拨款 fJFNS y  
approved redeemable share 核准可赎回股份 1/$PxQ  
approved regional stock 认可地区性证券 -2hirA<^  
approved retirement scheme 认可退休金计划 c>bns/f  
approved subordinated loan 核准附属贷款 b9H(w%7ucU  
arbitrage 套戥；套汇；套利 :82T
!  
arbitrageur 套戥者；套汇者 #:6-O  
arbitrary amount 临时款项 7Ae`>5B#  
arrangement 措施；安排；协定 X,Ql6uO  
arrears 欠款 D||0c"E  
arrears of pay 欠付薪酬 LOUP  
arrears of revenue 逾期未收税款；逾期未收的帐项 BlJiHz!  
articles of association 组织章程；组织细则；组织章程细则 oidZWy  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 b0~r/M;J  
ascertainment of profit 确定利润 y 4i3m(S  
"Asia Clear" “亚洲结算系统” h&4s%:_4  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 LL<xyg
d  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 >a8iY|QY  
Asian Development Fund [ADF] 亚洲发展基金 [8QK @5[  
Asian dollar bond 亚洲美元债券 ;Gr {  
Asian dollar market 亚洲美元市场 1I%u)[;>  
Asian dollar rate 亚洲美元利率 .fWy\r0  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 f:-)S8OJ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 s^u Y  
asked price 沽盘；喊价；索价；卖方报价
"7cty\  
assessable income 应评税入息 B.N#9u-vW  
assessable loss 应评税亏损 )+ <w>pc  
assessable profit 应评税利润 .IW`?9O$E  
assessable value 应评税值 J[}H^FR  
assessed profit 估定利润 '!m6^*m|c  
assessed value 经评估价值 'lIs`Zc5N  
assessment 评税；评定；估价；评税单 ysnW3q!@  
assessment number 评税编号；估价编号 5>}$]d/o  
assessment of additional tax 补加税评税 rbvk.:"^w  
assessment of performance 业绩评估；实绩评价 ']k<'`b|  
Assessor 评税主任 FJvY`zqB  
asset price bubbles 资产价格泡沫 H
Xq']+iC  
asset-backed securities 具资产保证的证券 JM7mQ'`Ud  
assets accretion 资产增值 ?L<B]!9HZt  
assets and liabilities 资产与负债 |4\1V=(  
assets betterment statement 资产递增表；资产改进表 [t4v/vQT  
assets lending 实物放款；有抵押贷款 P~ObxY|  
assets of the company passing on the death 死者去世时转移的公司资产 KZKE&bTx  
assets pledged as security for liabilities 用作负债抵押的资产 :T-DxP/  
assets portfolio 资产投资组合 +bumWOQ'  
assets price 资产价格 }40T'y  
assets quality 资产质素 TOwqr T/  
assets realization 资产变现 w)dnmrKDZg  
assets refinancing arrangement 资产再集资安排 V 20h\(\\  
assets securitization 资产证券化 /A{ Zf'DI  
assets situated outside Hong Kong 在香港以外地方的资产 ]N'3jf`W  
assets stripping 削减资产；拆卖资产 UhH#>2r_  
assets value 资产值 HA'~1$#z  
assignee 承让人 &y!?R$?b  
assignment 转让；转让书；转让契 kmC@\xTp  
assignment of interest 权益转让 B4.: 9Od3  
assignment of letters patent and trade mark 专利证书及商标转让 ;UQza ]i  
assignment of property 物业转让；物业转让书 oC5h-4~  
assignment right 转让权 m. pm,  
assignor 转让人 dlYpbw}W&<  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 AE rPd)yk0  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 lDL&":t  
associate member 附属会员 `2Pa{g-.  
associated body corporate 相联法人团体 BqNsW (+  
associated company 相联公司；联属公司 6ll!7U(9(  
associated corporation 相联法团 !!C/($  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 8}|et~7!  
公认会计师公会〔英国〕 f~VlCdf+  
Association of Futures Exchange Brokers 香港期货经纪协会 -8l<5g7  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Qx)b4~F?  
association of underwriters 承保人组织 *(9Tl]w  
assumption of control 接管 GLsa]}m,9  
assurance 担保；保险；转易；转易书 3E*
|^*  
assurance of interest 权益的转易 (=j;rfvP  
at 19XX price 按一九ＸＸ年价格计算 ?i _ACKpw  
at a discount 按赔价计算；按贴水价格计算；打折扣 sF{~7IB  
at a premium 按溢价计算；按升水价格计算 %,\JTN|g|A  
at call 通知付款；按通知 J?o  
at constant market price 按固定市价计算 #RlZxtx.O  
at constant price 按固定价格计算 Q^b&   
at cost 按成本计算 "D'e  
at current market price 按当时市价计算；按现时市价计算 wv9HiHz8gD  
at current price 按当时价格计算；按现时价格计算 !v}TRGX  
at factor cost 按要素成本计算；按生产要素成本计算 8^>qor.]M  
at money-of-the-day price 按付款当日价格计算 /2p*uv}IP  
at or better 按指定或较佳价位〔买卖指令〕 &N^j }^ Z  
at par 按面值计算；平价 w<(ubR %$  
at sight 见票即付 uSfHlN4l
 
at the close 按收市盘 !1l~UB_  
at the opening 按开市盘
n3iiW\  
attestation 见证；见证条款 `*s:[k5k  
at-the-money option 平价期权  \0)jWCK  
attorney 受权人；受托代表人 %jL^sA2;c+  
attornment 新拥有人承认书 p}^G#h{  
attributable profit 可归属利润 DhE-g<  
attributable share value 可归属股份价值 b1C)@gl!Z  
Auckland Stock Exchange 奥克兰证券交易所 [lzd'  
auction 拍卖 jrp>Y
:  
auctioneer 拍卖商 t]HY@@0g  
audit 审计；核数 w9'>&W8T  
Audit Commission 审计署 Mq\=pxC@  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] hhU_kI  
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〕 Cx TAd[az  
audit review 帐目审查 0GUJc}fgvN  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 1GY
Z1iA  
audited account 审计帐目；经审计的帐目 Yc7YNC.  
audited annual account 经审计的周年帐目 fl-J:`zyyZ  
audited balance sheet 经审计的资产负债表 {w2] Is2F  
auditor 核数师；核数主任；审计师 HPphTu}`  
auditor's certificate 核数师证明书；审计师证明书 |^Io
x0A  
auditor's report 核数师报告；审计师报告 WZ'Z"'  
Aussie bond 澳元债券 1Dr&BXvf]8  
austerity budget 紧缩预算 7(84j5zb  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 W\l&
wR  
Australia All Ordinaries Index 澳洲所有普通股票指数 YYQvt  
Australian Dollar [AUD] 澳元 F{x+1hct0  
Australian Options Market 澳大利亚期权市场 sa'1hX^@  
Australian Securities Commission 澳洲证券事务监察委员会 ?oYO !  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 IAO5li3  
Australian Stock Exchange 澳大利亚证券交易所 5_(\Cd<#  
Austrian Schilling [ATS] 奥地利先令 `vBBJ@f4)  
authentication 认证；鉴证 Wj.t4XG!  
authority to purchase 委托购买证；委购书 rg^\gE6_  
authorization 认可；核准；授权；授权书 Z!g6uV+.5  
authorization by direction 指示授权 bB$f=W!m%  
authorization by instruction 指令授权 l|.}>SfL^u  
authorization by warrant 令状授权 @_do<'a  
authorization of unit trust 单位信托的认可 }#^Cj;  
authorized agent 指定代理人 ?F05BS#)X  
authorized capital 法定资本 7eCjp  
authorized clerk 出市员 w;,34qbf  
authorized dealer 认可交易商 <q7o"NI6FZ  
authorized financial institution 认可财务机构 T]\1gs41  
authorized fund 认可基金 V#Wy` ce  
authorized fund house 获授权的基金公司；认可基金公司 GlJ[rD  
authorized institution 认可机构 ^("b~-cJ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 &@lfr623  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 e* [wF}))  
authorized insurer 获授权保险人；获认可承保人 Y#os6|MV#  
authorized investment 特准投资项目 ~:Rbd9IB  
authorized person 获授权人 0z/*JVka  
authorized representative 获授权代表 T
nQ>v{Rx  
authorized share capital 法定股本 $9YQ aN%  
automated quotation system 自动报价系统 Pxl,"  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] :'T+`(  
自动交易系统〔香港期货交易所有限公司〕 QATRrIj{e  
automatic adjustment mechanism 自动调整机制 X,49(-~\  
automatic adjustment system 自动调整系统 5|rBb[  
Automatic Clearing House 自动票据交换所 n.@HT"  
automatic exchange rates accumulation system 自动化汇率累集系统 |[rn/  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 _%CM<z e  
automatic teller machine [ATM] 自动柜员机 K+~?yOQj  
autopay 自动转帐 FxlH;'+Q  
available assets 可用资产 M8-8T  
available fiscal reserve 现存财政储备 2G8w&dtu  
available profit 可用利润 Y#@D% a8  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 nVs@DH  
average 平均；平均数；海损 J_7w_T/  
average basic salary 平均基本薪金 E`j' <#V!  
average consumer expenditure 平均消费开支；一般消费开支 oL]uY5eZoe  
average cost 平均成本 %6q82}#`  
average cost of land production 增辟土地平均成本 ]fajj\  
average daily turnover 平均每日成交额 Ts.2\-+3  
average daily wage rate 平均每日工资率 q|ce7HnK  
average expenditure pattern 平均开支模式
20}HTV{v  
average growth rate 平均增长率 >*EZZ\eU!  
average net fixed assets 固定资产平均净值 $q\"d?n  
average of relatives 相对价格平均数 fizW\f8ai  
average price 平均价格 4ior  
average propensity to consume 平均消费倾向；一般消费倾向 ovp/DM  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Qhj']>#g  
average rate 平均率 ddgDq0N1j  
average revenue 平均收入；平均收益 !SK`!/7c?  
average stock 平均库存；平均存货 X2V+c
re  
average yearly rent 平均年租 ;y(;7n_ a  
avoidance of double taxation 避免双重课税 9JdJn>  
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 ;?{^LiD+F  
a &tWMxBr  
给你加分了