一些有用的会计术语(也不知道发的地方对不对)A

A: XLH+C ]pfr  
A share Ａ股；甲类股份 *0>mB  
abatement of tax 减税；减扣免税额 V`7FKL@"  
ABN AMRO Bank N.V. 荷兰银行  R#DwF,  
above-the-line expenditure 线上项目支出；经常预算支出 EoxQ */  
above-the-line receipt 线上项目收入；经常预算收入 kJ-*fe'S  
ABSA Asia Limited 南非联合亚洲有限公司 HH@qz2w  
absolute change 绝对数值变更 IrWD%/$H  
absolute expenditure 实际开支 bLd#xXl  
absolute guideline figure 绝对准则数字 YcN!T"wJ@  
absolute interest 绝对权益 ZJ 77[  
absolute order of discharge 绝对破产解除令 &2=dNREJ}1  
absolute profit margin 绝对利润幅度 1s{^X -  
absolute value 实值；绝对值 S:x?6IDPC^  
absolutely vested interest 绝对既得权益 )h8\u_U  
absorbed cost 已吸收成本；已分摊成本 4)<~4 '  
absorption 吸收；分摊；合并 @bnG:np  
absorption rate 吸收率；摊配率；分摊率 pKjoi{ Z  
ACB Finance Limited 亚洲商业财务有限公司 }A:<%N  
acceptable form of reciprocity 合理的互惠条件 0`I-2M4F*Q  
acceptable rate 适当利率；适当汇率 B-T/V-c7  
acceptance agreement 承兑协议 &09U@uc$  
acceptance for honour 参加承兑 n9\]S7]52  
acceptor 承兑人；接受人；受票人 m/@<c'
i  
acceptor for honour 参加承兑人  ^_%kE%I  
accident insurance 意外保险 'D%w|Pe?Q  
Accident Insurance Association of Hong Kong 香港意外保险公会 vQa'S-@u  
accident insurance scheme 意外保险计划 f7'q-  
accident year basis 意外年度基准 (}
5S  
accommodation 通融；贷款 5zIAhg@o:q  
accommodation bill 通融票据；空头票据 ]Y| 9?9d  
accommodation party 汇票代发人 6Kj'ZyVL  
account balance 帐户余额；帐户结余 U7DCx=B  
account book 帐簿 d|*"IFe  
account collected in advance 预收款项 -dO
'~all  
account current book 往来帐簿 W},b{NT  
account of after-acquired property 事后取得的财产报告 }=2;  
account of defaulter 拖欠帐目 pMJ1v  
account payable 应付帐款 IB`>'~s&A  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 _6Eu2|vM&  
account receivable 应收帐款 n3`&zY  
account receivable report 应收帐款报表 @Fpb-Qd"  
account statement 结单；帐单；会计财务报表 ~Gqno  
account title 帐户名称；会计科目 0K-*WQ*#9  
accountant's report 会计师报告 a@pz*e  
Accountant's Report Rules 会计师报告规则 \M"UmSB o  
accounting and auditing procedure 会计与审计程序；会计与核数程序 q,2]5'  
Accounting Arrangements 《会计安排》 )*5G">))p  
accounting basis 会计基础 34QfgMyH  
accounting by Official Receiver 破产管理署署长呈交的帐目 +]@Az.E  
Accounting Circular 《会计通告》 1'4J[S\cM  
accounting class 会计类别 &|<xqt  
accounting date 记帐日期；会计结算日期 G3G6IP  
accounting for money 款项核算 e\b`n}nC  
Accounting Officer 会计主任 ZCg`z
  
accounting period 会计报告期；会计期 %ObD2)s6:^  
accounting policy 会计政策；会计方针 8:.nEo'  
accounting practice 会计惯例 jb /8?7  
accounting principle 会计准则 ?v-1zCls  
accounting record 会计记录 ?/JBt /b  
accounting report 会计报告 >bUj*#<  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 b%t+,0s|  
Accounting Society of China 中国会计学会 .!}hhiF,Z  
accounting statement 会计报表 QI_59f>  
accounting system 会计制度；会计系统 p[2GkP  
accounting transaction 会计事项；帐务交易 $A}QY5`+~S  
accounting treatment 会计处理 *wV[TKaN  
accounting year 会计年度 t!_x(u  
accretion 增值；添加 1IgHc.s  
accrual 应计项目；应累算数目 Fpt-V  
accrual basis 应计制；权责发生制 4UA
vw  
accrual basis accounting 应计制会计；权责发生制会计 oY`qInM_  
accrue 应累算；应计 }xFi& <  
accrued benefit 应累算利益 QT#6'>&7-b  
accrued charges 应计费用 H0*5_OJ!i  
accrued cumulative preference share dividend 应累算的累积优先股股息 MF[z-7  
accrued expenses 应累算费用 /9Ilo\M
dD  
accrued interest payable 应付利息；应计未付利息 3hq1yyec  
accrued interest receivable 应收利息；应计未收利息
N*DhjEU)[  
accrued right 累算权益 [$ :  
accruing profit 应累算的利润 CQODXB^  
accumulated fiscal reserve 累积财政储备 tL0`Rvl  
accumulated profit 累积利润；滚存溢利 &k T"oK  
accumulated reserve 累积储备 z#<P}}  
accumulation of surplus income 累积收益盈余 oj}"H>tTp  
acquired assets 既得资产 v\ZBv zd  
acquisition 收购；购置；取得 FoPginZ]J  
acquisition cost 购置成本 !;>(ie\  
acquisition expenses 购置费用 wAbp3hX  
acquisition of 100% interest 收购全部股权 a%hGZCI  
acquisition of control 取得控制权 ]Qi,j#X  
acquisition of fixed assets 购置固定资产 f|xLKcOP  
acquisition of shell “买壳” 6T^lS^  
acquisition price 收购价 t ,qul4y}  
act of God 天灾 Y~oT)wTU  
acting partner 执事合伙人 Kla
:e[{  
active market 买卖活跃的市场；交投畅旺的市场；旺市 0^]t"z5f0  
active partner 积极参与的合伙人 {Iy7.c8S  
active trading 交投活跃 =LZ>su  
actual circulation 实际流通 {e]NU<G ,  
actual cost 实际成本 BV9*s  
actual expenditure 实际开支；实际支出 W._G0b4}  
actual income 实际入息；实际收入；实际收益 eX<K5K.B  
actual market 现货市场 $(>f8)Uku(  
actual price 现货价；实际价格 PO ko]@~!i  
actual profit 实际利润 KR3-Hb4  
actual quotation 实盘；实际价位；实际报价 \; bWh  
actual year basis 按实际年度计算 B5Va%?Wg?H  
actuals 实货 0~xaUM`  
actuarial investigation 精算调查 xbC~C~#  
actuarial principle 精算原则 ,L-C(j  
actuarial report 精算师报告 jA2ofC  
Actuarial Society of Hong Kong 香港精算学会 L_*L`!vQA"  
actuarial valuation 精算师估值 {v+a!#{c7  
actuary 精算师 md6*c./Z  
ad referendum agreement 暂定协议；有待覆核的协定 spiDm:Xe  
ad valorem duty 从价税；按值征税 ?1m ,SK  
ad valorem duty system 从价税制 z
\[(g  
ad valorem fee 从价费 =mJ
F_Ri  
ad valorem tariff 从价关税 Ck(.N  
additional allowance 额外免税额 I2*oTUSik  
additional amount for unexpired risk 未过期风险的额外款额 eH=c|m]!P  
additional assessable profit 补加应评税利润 ,#%SK;1<  
additional assessment 补加评税 s<{GpWT8  
additional commitment 额外承担 P7 8uq  
additional commitment vote 额外承担拨款 w$% BlqN  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6ZHv,e`?  
additional dependent parent allowance 供养父母额外免税额 pU[K%@sC  
additional provision 额外拨款 ")\ *2d  
additional stamp duty 附加印花税 [Ye5Y?  
additional tax 补加税罚款；补加税款 7h1"^}M&  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 iJ*%dio  
adjudged bankrupt 被裁定破产 ^=#!D[xj>  
adjudicated bankrupt 裁定破产人 3dU#Ueu  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 gDc]^K4>  
adjudication of bankruptcy 裁定破产；宣告破产 O &\<FT5  
adjudication of insolvency 裁定无力偿还债务 &`sR){R  
adjusted actual 经调整的实数；调整后的实数 J<-Fua^  
adjusted current assets 经调整的流动资产；调整后的流动资产 Ris-tdg  
adjusted figure 经调整的数字；调整后的数额 DzmqR0)  
adjusted liabilities 经调整的负债；调整后的负债 ?7 X3P  
adjusted loss 经调整的亏损；调整后的亏损 p(7c33SyF  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 *hl<Y,W(  
adjusted profit 经调整的利润；调整后的利润 " V/k<HRw  
adjusted surplus 经调整的盈余额；调整后的盈余额 ~{Ua92zV9  
adjusted value 经调整的价值；调整后的价值 X?_v+'G  
adjustment 调整；修订；理算〔保险〕 ep`/:iYW  
adjustment centre 调剂中心 ?bCTLt7k  
adjustment lag 调整过程的时间差距；调整时差 ?xf~!D  
adjustment mechanism 调整机制 )rS^F<C  
adjustment of loss 亏损调整 td`wNy\  
adjustment process 调整过程；调整程序 /^8t'Jjd,  
adjustment range 调整幅度 2O^32TdS  
administered exchange rate 受管制汇率 {vCU^BN,k  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 q2D`1nT  
administration expenses 行政费用 /.f!  
administration fee 手续费；行政费 Q,O]x#  
administration in bankruptcy 破产管理 g')?J<z  
administration order 遗产管理令 mURX I'JkX  
administrator 管理人；遗产管理人 (2 mS v  
administrator of the estate 遗产管理人 X^9t  
admission of debt 债项承认书 N_|YOw6  
admission of proof 接纳债权证明 &AN%QhI  
advance 放贷款项；垫付款项；预支款项；预付款项 p$&_fzb  
advance account 暂支帐目；预付款帐户 wP+'04H0  
advance compensation 预付补偿金 ;Ce 2d+K  
advance from shareholder 股东垫款 &<m WA]cAL  
advance pending reimbursement 预支以待日后付还 ?T~3B]R  
advanced economy 先进经济体系 X6n|Xq3k  
advancement 预付；预付财产 D_]i/ F%  
advances warrant 垫款令 d8 3+6d  
advancing 贷出 p3i qW,[@  
adverse balance 逆差 2I9{
+>k  
adverse exchange 逆汇 !<JG&9ODP  
advertisement addressed to shareholders 在报章刊登的致股东通告 R?i-"JhW  
advice for collection 托收通知书 eo-XqiJ,]  
advice of drawing 提款通知书；汇票通知书 Nj"_sA p  
advice of payment 付款通知 `=WzG"  
Advisory Committee [Securities and Futures Commission]  W\zL  
谘询委员会〔证券及期货事务监察委员会〕 >7eu'  
Advisory Committee on Diversification 经济多元化谘询委员会 a .B\=3xn  
affidavit 誓章；遗产申报誓章 Bx_8@+  
affidavit of no receipt 述明无收款的誓章 +/1P^U /  
affiliate 联号；联营公司；附属公司 7~QwlU3n<F  
affiliated company 附属公司；联号；联营公司 4p0IBfVG  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 J:k@U42  
affordability 负担能力 (*c`<|)  
African Development Bank [AfDB] 非洲开发银行 jp\JwE  
after-acquired property 事后取得的财产 cJ1{2R  
after-hours dealing 市后交易 Bil;@,Z#  
after-tax profit 税后盈利；税后利润；税后溢利 t~udfOvY  
agency agreement 代理协议 Ra*k  
agency expenses 代理机构的开支 &St~!y6M?  
agency fee 代理费 4B%5-VQ  
Agency Law 《代理法》 cftn`:(&8  
agent 代理人；承销人 "fX8xZdS  
agent of company 公司代理人 fNmG`Ke  
agent's fee 代理人费；经纪费 ;nHo%`Zt  
aggregate 总计；总数；总体数字 lu9Ir>c  
aggregate amount 总款额；总额 gs<qi'B  
aggregate assets and liabilities 总体资产与负债 0*'`%W+5  
aggregate at constant price 按固定价格计算的总体数字 tleK(^  
aggregate demand 总需求 zrWq!F*-V\  
aggregate gross position 总持仓量 EUYa =-  
aggregate limit 总限额 aL$c).hq0  
aggregate of salaries tax 合计薪俸税 t8wz'[z  
aggregate performance 总体表现；总体业绩 }rb ]d'|  
aggregate supply 总体供应 UO7a}Tz<  
aggregate surplus 总盈余 Cvu8X&y  
aggregate total 整体总额 Rqd%#
v  
aggregate value 总值；合计价值 xX=IMM3  
aggregated basis 合计基准 ,nuDoc  
aggregated net chargeable income 合计应课税入息实额 J.+?*hcw  
aggregation 合并计算；合计；总和 %V" +}Dr  
aggregation of incomes of husband and wife 夫妇入息合并计算 V.G9J!?<P  
aggregation of property 财产的总和 5IB:4zx^h  
agio 差价；贴水 `'tw5}  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 c`N`xU+z  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment sou$qKoG01  
《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》 \Lh<E5@]  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment <LA`PbQa  
《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》 h0EGhJs  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment @
8 yE(  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 c6}xnH  
agreement for a settlement 授产协议 >+c`GpZH  
agreement for assignment 转让协议 gQcr'[[a  
agreement for sale 售卖协议；买卖协议 K5c7>I%k  
agreement for sale and purchase 买卖协议 '<E8<b
i  
agreement for the payment of interest 支付利息协议 Wx\"wlJ7.3  
agreement for the repayment of money 还款协议 p2_Zsq  
agreement of reinsurance 再保险协议 U8I~co:h  
Agricultural Bank of China 中国农业银行 3U.B[7fOM  
air passenger departure tax 飞机乘客离境税 Q*J ~wuE2  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 B7jlJqV  
airport tax 机场税 u5)A+.v  
alcohol duty 酒精税 mUY:S |  
alienation 让与；让渡；转让 .j4ziRa-  
alimony 生活费；赡养费 .g`*cDW^=  
All Ordinaries Index [AOI] 所有普通股指数 eR 2T<7G  
all risks 全险；综合险 b2@x(5#  
All Sales Record for Stock Market 《股票市场成交报告》 ,,j=RG_  
Allied Capital Resources Limited 新联财务有限公司 *9:6t6x  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 7G=P|T\  
allocation letter 拨款信件 H;!hp0y  
allocation of fund 分配款项；预留款项 =}o>
_+"  
allocation of profit 利润分配；溢利分配 g~["O!K3  
allocation warrant 拨款令 S^"e5n2  
allotment 分配；配股 nv[Sb%/  
allotment notice 股份配售通知；配股通知 FG36,6N%2j  
allotment of shares 股份分配 +Y^F>/4=Y  
allowable 可获宽免；免税的 \gQ+@O&+  
allowable business loss 可扣除的营业亏损 Fmle|  
allowable expenses 可扣税的支出 ={0{X9t?'j  
allowance 免税额；津贴；备抵；准备金 p. ~jo  
allowance for debts 债项的免税额 K?m:.ZM  
allowance for depreciation by wear and tear 耗损折旧免税额 9i)mv/i  
allowance for funeral expenses 殡殓费的免税额 v@
s`l#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %((3'le  
allowance for repairs and outgoings 修葺及支出方面的免税额 C`<} nx1  
allowance to debtor 给债务人的津贴 D>^ix[:J  
alteration of capital 资本更改 r.5Js*VX!  
alternate trustee 候补受托人 [b
V
P2j  
amalgamation 合并 C$;s+ALy[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 qNVw+U;2P  
ambit of charges 征税范围；收费范围 E1v<-UPbA  
amended valuation 经修订的估值 IL"#TKKv  
American Commodities Exchange 美国商品交易所 &WU*cfJn)A  
American Express Bank Limited 美国运通银行 I}A#*iD
 
American Stock Exchange 美国证券交易所 eh(]'%![/  
amortization 摊销 OHvzK8  
amount due from banks 存放银行同业的款项 `7n,(  
amount due from banks abroad 存放海外银行同业的款项 ZKTBjOa]*  
amount due from holding companies 控股公司欠款 g*AqFY7|  
amount due from local banks 存放本港银行同业的款项 }X:r:{r  
amount due to banks 银行同业的存款 FMr$cKvE]W  
amount due to banks abroad 海外银行同业的存款 jC8BLyGE_  
amount due to holding companies 控股公司存款 0].5[Jo  
amount due to local banks 本港银行同业的存款 8rNxd=!  
amount due to outport banks 外埠银行同业的存款 NU*6iLIq|F  
amount for note issue 发行纸币的款额 u[qtuM?&  
amount of bond 担保契据的款额 ?`}U|]c  
amount of consideration 代价款额 .8~ x;P6  
amount of contribution 供款数额 e]fC!>w(\  
amount of indebtedness 负债款额 m&8_i`%<  
amount of principal of the loan 贷款本金额
u%'22q$  
amount of rates chargeable 应征差饷数额 Q+N @j]'  
amount of share capital 股本额 [_Z3v,vt,  
amount of sums assured 承保款额 T^>cT"ux_  
amount of variation 变动幅度 fE}}>  
amount of vote 拨款数额 K)Ka"H  
amount payable 应付款额 ~vS.Dr  
amount receivable 应收款额 oLRio.u*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i:To8kdO  
analysis 分析 )[.URp&  
ancillary risk 附属风险 Jy$-)  
annual account 周年帐目；周年帐目报表；年度决算；年结 7n.J.<+9  
annual accounting date 年结日期 #2iA-5  
annual allowance 每年免税额；年积金；年度津贴；年津 ;pq4El_  
annual balance 年度余额 ?y
kIi/  
annual disposable income 每年可动用收入 Ado>)c"*y1  
annual estimates 周年预算 p! 1zhD  
annual fee 年费 3]A'C&  
annual general meeting 周年大会 " 8v  
annual growth rate 年增率；每年增长率 ZN/")  
annual long-term supplement 长期个案每年补助金 7="V7  
annual pensionable emolument 可供计算退休金的年薪 K[Kc'6G  
annual report 年报 >EG;2]M&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `. Z".
  
annual return 周年报表；周年申报表；每年报税表格 i=rW{0c%  
Annual Return Rules 《周年报表规则》 n$9!G  
annual review of consumer prices 每年消费物价回顾 &3MHe$  
annual roll-forward basis 逐年延展方式 eyOAG4QTV  
annual salary 年薪 XCY4[2*a>  
annual statement 年度报表；年度决算表 nLQJ~("  
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 A2 rRYzN;  
annuitant 年金受益人 `Jo}/c5R  
annuity 年金 w1Kyd?~%]  
annuity contract 年金合约 z;)% i f6  
annuity on human life 人寿年金 b $!l*r  
antecedent debt 先前的债项 i "xq SLf=  
ante-dated cheque 倒填日期支票 uM$=v]e^4  
anticipated expenditure 预期开支 .x&>H  
anticipated net profit 预期纯利 %"tf`,d~3  
anticipated revenue 预期收入 2]l*{l^ Bl  
anti-inflation measure 反通货膨胀措施 ;
6Z?O_zp4  
anti-inflationary stance 反通货膨胀立场 /TdTo@  
apparent deficit 表面赤字 ?k-IS5G  
apparent financial solvency 表面偿债能力 .(krB%N  
apparent partner 表面合伙人 Nz8iU@!a  
application for personal assessment 个人入息课税申请书 ^gy(~u  
application of fund 资金应用 3!I8J:GZ:  
application to release as liquidator and to destruct the books of accounts and documents 4)?c[aC4P  
申请免除清盘人职务及毁灭帐簿与文件 3N-(`[m{E  
appointed actuary 委任精算师 >2ct1
_  
appointed auditor 委任核数师；委任审计师 Zn/1uWO  
appointed trustee 委任的受托人 $JOIK9+3z#  
appointer 委任人 7RO=X%0A  
apportioned pro rata 按比例分摊 8164SWB  
apportionment 分配；分摊 /dO&r'!:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }k%>%xQ.  
apportionment formula 分摊方程式 ]l4\/EW6  
apportionment of estate duty 遗产税的分摊 zx^)Qb/EL6  
appraisal 估价；评估 CZ@M~Si_  
appreciable growth 可观增长 SngV<J>zR  
appreciable impact 显着影响 k,H4<")H  
appreciable increase 可观增长 v / a/  
appreciation 增值；升值 :=* -x  
appreciation against other currencies 相对其他货币升值 R,(^fM  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 zMDR1/|D  
appreciation tax 增值税 b{sFN!  
appropriation 拨款；拨用；拨付 KxvT}"k  
appropriation account 拨款帐目 8`*(lKiL  
Appropriation Bill 拨款法案 G"'DoP7p9  
appropriation-in-aid system 补助拨款办法 bf3)^ 49}  
approved assets 核准资产 *H;&hq  
approved basket stock 认可一篮子证券 a].Bn#AH!C  
approved budget 核准预算 i cZQv]  
approved charitable donation 认可慈善捐款 3p7*UVR"  
approved charitable institution 认可慈善机构 &Zov9o:gx  
approved currency 核准货币；认可货币 1r@v \#P  
approved estimates 核准预算 W2REwUps  
approved estimates of expenditure 核准开支预算 L%fWa2P'  
approved overseas insurer 核准海外保险人 "<=^Sm  
approved overseas trust company 核准海外信托公司 S6cSeRmw  
approved pooled investment fund 核准汇集投资基金 u+{5c5_  
approved provident fund scheme 认可公积金计划 e{"d6pF=  
approved provision 核准拨款 e&E*$G@.7  
approved redeemable share 核准可赎回股份 v%_sCg  
approved regional stock 认可地区性证券 j&8U:Q,  
approved retirement scheme 认可退休金计划 F|V?Z  
approved subordinated loan 核准附属贷款 7m8L!t9  
arbitrage 套戥；套汇；套利 a29mVmi>  
arbitrageur 套戥者；套汇者 csYICLj  
arbitrary amount 临时款项 Rd2*  
arrangement 措施；安排；协定 .3$iOMCH  
arrears 欠款  xU)~)eK  
arrears of pay 欠付薪酬 3fpX  
arrears of revenue 逾期未收税款；逾期未收的帐项 Il!iqDHz3  
articles of association 组织章程；组织细则；组织章程细则 iTD{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 I_v]^>Xw  
ascertainment of profit 确定利润 5C/u`{4]Hg  
"Asia Clear" “亚洲结算系统” |Y:T3hra61  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Ie``Wb=  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 E|#'u^`yv  
Asian Development Fund [ADF] 亚洲发展基金 !! #\P7P  
Asian dollar bond 亚洲美元债券 @@}A\wA-  
Asian dollar market 亚洲美元市场 ""TRLs!:M  
Asian dollar rate 亚洲美元利率 'v4AM@%u  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 *_U z**M  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,v(G2`Z  
asked price 沽盘；喊价；索价；卖方报价 MiN68x9  
assessable income 应评税入息 76xgExOU?C  
assessable loss 应评税亏损 852$Ui|I  
assessable profit 应评税利润 ZO:{9vt=/  
assessable value 应评税值 /ZX8gR5x  
assessed profit 估定利润 dDAdZxd  
assessed value 经评估价值 +HUI1@ql  
assessment 评税；评定；估价；评税单 h1J-AfV  
assessment number 评税编号；估价编号 9NKZE?5P|D  
assessment of additional tax 补加税评税 Nqz-Mr`  
assessment of performance 业绩评估；实绩评价  5Gg`+o  
Assessor 评税主任 h(jg7R  
asset price bubbles 资产价格泡沫 !j [U  
asset-backed securities 具资产保证的证券 7J##IH+z35  
assets accretion 资产增值 65qH  
assets and liabilities 资产与负债 4TUe*F@ ML  
assets betterment statement 资产递增表；资产改进表 ,odjL6u  
assets lending 实物放款；有抵押贷款 G`gYwgU;  
assets of the company passing on the death 死者去世时转移的公司资产 a!4'}gHR  
assets pledged as security for liabilities 用作负债抵押的资产 h?fv:^vSi  
assets portfolio 资产投资组合 qky{]qNW  
assets price 资产价格 4LKOBiEM  
assets quality 资产质素 $:F]O$A  
assets realization 资产变现 rQ.j$U  
assets refinancing arrangement 资产再集资安排 P#"vlNa  
assets securitization 资产证券化 m`E8gVC  
assets situated outside Hong Kong 在香港以外地方的资产 xs+MvXTC  
assets stripping 削减资产；拆卖资产 b[VP"KZ?  
assets value 资产值 L)4TW6IUk  
assignee 承让人 O>)8< yi$  
assignment 转让；转让书；转让契 N
^CD4l  
assignment of interest 权益转让 v6TH-  
assignment of letters patent and trade mark 专利证书及商标转让 -0Y8/6](  
assignment of property 物业转让；物业转让书 FG1$_zN |  
assignment right 转让权 ^~8l|d_  
assignor 转让人 qtD3<iWV  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 5(tOQ%AQ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Z_cTuu0'  
associate member 附属会员 NA!;#!  
associated body corporate 相联法人团体 )$i7b  
associated company 相联公司；联属公司 66Huqo  
associated corporation 相联法团 $yI!YX&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] )!e-5O49r  
公认会计师公会〔英国〕 dEJ>8e
8  
Association of Futures Exchange Brokers 香港期货经纪协会 rG}o!I
`z  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 `4gm'C  
association of underwriters 承保人组织 ;HgV(d#X  
assumption of control 接管  J$v0  
assurance 担保；保险；转易；转易书 v.c2(w/P  
assurance of interest 权益的转易 lpj$\WI=  
at 19XX price 按一九ＸＸ年价格计算 $@7S+'Q3  
at a discount 按赔价计算；按贴水价格计算；打折扣 M~zdcVTbH  
at a premium 按溢价计算；按升水价格计算 khyn4   
at call 通知付款；按通知 Y*dzoN.sW  
at constant market price 按固定市价计算 d {T3  
at constant price 按固定价格计算 htq#( M  
at cost 按成本计算 P}KyT?X:  
at current market price 按当时市价计算；按现时市价计算 oost}%WxN  
at current price 按当时价格计算；按现时价格计算 { P&l`  
at factor cost 按要素成本计算；按生产要素成本计算 "
P~07  
at money-of-the-day price 按付款当日价格计算 F]q pDv  
at or better 按指定或较佳价位〔买卖指令〕 }2|>Y[v2j  
at par 按面值计算；平价 (B}+uI{  
at sight 见票即付 #-+!t<\  
at the close 按收市盘 ?*tb|AL(R  
at the opening 按开市盘 ?A3pXa  
attestation 见证；见证条款 
%S]H  
at-the-money option 平价期权 hp@giu7  
attorney 受权人；受托代表人  I?.$  
attornment 新拥有人承认书 `Jq ?+W  
attributable profit 可归属利润 H$9--p  
attributable share value 可归属股份价值 .>Gq/[c0|  
Auckland Stock Exchange 奥克兰证券交易所 Z}5;K"T/  
auction 拍卖 pE[ul  
auctioneer 拍卖商 )F,H(LblH  
audit 审计；核数 }:5AB93(  
Audit Commission 审计署 ;X[mfg\  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 6'3@/.  
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〕 (`>RwooE
 
audit review 帐目审查 ZqsI\
"bj  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 BSY2\AL p  
audited account 审计帐目；经审计的帐目 ^,]'Ut  
audited annual account 经审计的周年帐目 iov55jT~l@  
audited balance sheet 经审计的资产负债表 WoHFt*e2  
auditor 核数师；核数主任；审计师 .cdm@_Ls  
auditor's certificate 核数师证明书；审计师证明书 lX/6u E_%  
auditor's report 核数师报告；审计师报告 ZRf-V9  
Aussie bond 澳元债券 .Wv2aJq  
austerity budget 紧缩预算 4\H:^U&  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 b*LEoQSl0V  
Australia All Ordinaries Index 澳洲所有普通股票指数 gQ%'2m+  
Australian Dollar [AUD] 澳元 D642}VD  
Australian Options Market 澳大利亚期权市场 j(F
&*aH78  
Australian Securities Commission 澳洲证券事务监察委员会  O
;h]  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 U$@p"F@P  
Australian Stock Exchange 澳大利亚证券交易所 9JV(}v5[  
Austrian Schilling [ATS] 奥地利先令 ^} P|L  
authentication 认证；鉴证 W2G`
K+p  
authority to purchase 委托购买证；委购书 8`XT`H  
authorization 认可；核准；授权；授权书 Pou-AzEP$  
authorization by direction 指示授权 Qctm"g|  
authorization by instruction 指令授权 Adp:O"-H1o  
authorization by warrant 令状授权 ^B8%Re%  
authorization of unit trust 单位信托的认可 *Nloa/a&9  
authorized agent 指定代理人 dtw1Am#Ci  
authorized capital 法定资本 4vq,W_n.hQ  
authorized clerk 出市员 kFZw"5hb  
authorized dealer 认可交易商 12n5{'H
2%  
authorized financial institution 认可财务机构 Nlemb:'eP3  
authorized fund 认可基金 1A"h!;0  
authorized fund house 获授权的基金公司；认可基金公司 -fFM-gt^t  
authorized institution 认可机构 L\|p8j
J  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 r\Nf309~  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 AD^9?Z  
authorized insurer 获授权保险人；获认可承保人 I9O!CQCTt  
authorized investment 特准投资项目 L!s/0kBg  
authorized person 获授权人 <ek_n;R  
authorized representative 获授权代表 ]CsF} wr'z  
authorized share capital 法定股本 :M)B#@ c=  
automated quotation system 自动报价系统 25]Mi2_
 
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] dmI,+hHtL  
自动交易系统〔香港期货交易所有限公司〕 fx(^}e  
automatic adjustment mechanism 自动调整机制 fYU/Jn#  
automatic adjustment system 自动调整系统 k0~mK7k  
Automatic Clearing House 自动票据交换所 %tEjf 3  
automatic exchange rates accumulation system 自动化汇率累集系统 ^vmT=f;TM  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 jH#Tt;  
automatic teller machine [ATM] 自动柜员机 aTF~rAne<  
autopay 自动转帐 ~`)`Ip  
available assets 可用资产 &.D3f"  
available fiscal reserve 现存财政储备 u&Ts'j  
available profit 可用利润 t:NTk(  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 M&o@~z0  
average 平均；平均数；海损 MUsF/1  
average basic salary 平均基本薪金 fWiefv[&  
average consumer expenditure 平均消费开支；一般消费开支 dYV'<  
average cost 平均成本 SQx%CcW9d  
average cost of land production 增辟土地平均成本 /
4{6`  
average daily turnover 平均每日成交额 COPH)Bdq.  
average daily wage rate 平均每日工资率 rUvjc4O}  
average expenditure pattern 平均开支模式 `(s&H8x#  
average growth rate 平均增长率 ?RL[#d+y  
average net fixed assets 固定资产平均净值 5VIc  
average of relatives 相对价格平均数 ?,~B@Kx  
average price 平均价格 =>nrU8x  
average propensity to consume 平均消费倾向；一般消费倾向 EfHo1Yn&  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ^_W+
 
average rate 平均率 |>o]+V  
average revenue 平均收入；平均收益 _)s<E9t2N  
average stock 平均库存；平均存货 hbm%{*d  
average yearly rent 平均年租 8q9HQ4dsL  
avoidance of double taxation 避免双重课税  pleLdGq  
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 -*xm<R],  
+M4X r*  
给你加分了