一些有用的会计术语(也不知道发的地方对不对)A

A: TS<uB

X  
A share Ａ股；甲类股份 }tT*Ch?u  
abatement of tax 减税；减扣免税额 M+TF0c  
ABN AMRO Bank N.V. 荷兰银行 w]0jq U6  
above-the-line expenditure 线上项目支出；经常预算支出 %z0@4Gq  
above-the-line receipt 线上项目收入；经常预算收入 $pGk%8l%  
ABSA Asia Limited 南非联合亚洲有限公司 R OQIw  
absolute change 绝对数值变更 9qQFIw~S  
absolute expenditure 实际开支 JZ=a3)x"  
absolute guideline figure 绝对准则数字 DP_bB(  
absolute interest 绝对权益 ,Pd2ZfZ  
absolute order of discharge 绝对破产解除令 !kfnqe?|  
absolute profit margin 绝对利润幅度 Zb#  
absolute value 实值；绝对值 G1'w50Yu  
absolutely vested interest 绝对既得权益 )FqE8oN-  
absorbed cost 已吸收成本；已分摊成本 #B)`dA0a  
absorption 吸收；分摊；合并 thDE 1h  
absorption rate 吸收率；摊配率；分摊率 P5P<-T{-c  
ACB Finance Limited 亚洲商业财务有限公司 [@/[#p  
acceptable form of reciprocity 合理的互惠条件 KXFa<^\o  
acceptable rate 适当利率；适当汇率 /(nA)V( :  
acceptance agreement 承兑协议 /qL&)24  
acceptance for honour 参加承兑 g `B?bBg  
acceptor 承兑人；接受人；受票人 c(AjM9s  
acceptor for honour 参加承兑人 S[" &8Fy  
accident insurance 意外保险 U%45qCU  
Accident Insurance Association of Hong Kong 香港意外保险公会 L4;n$=e  
accident insurance scheme 意外保险计划 &/, BFx"  
accident year basis 意外年度基准 tZXtt=M w  
accommodation 通融；贷款 }Gz"
og*8  
accommodation bill 通融票据；空头票据 ]yVB6
6l  
accommodation party 汇票代发人 X>|.BvY|  
account balance 帐户余额；帐户结余 Qzh:*O  
account book 帐簿 a}c(#ZLs  
account collected in advance 预收款项 6v1#i  
account current book 往来帐簿 W3 8=fyD  
account of after-acquired property 事后取得的财产报告 D0k7)\puQ  
account of defaulter 拖欠帐目 e:V,>RbC0s  
account payable 应付帐款 c/2OR#$t  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 km<~Hw>Z  
account receivable 应收帐款 bt&vik _  
account receivable report 应收帐款报表 9Jk(ID'c  
account statement 结单；帐单；会计财务报表 c*1x*'j.  
account title 帐户名称；会计科目 FJL9
x,%6  
accountant's report 会计师报告 IB*%PMTF  
Accountant's Report Rules 会计师报告规则 9 [I ro  
accounting and auditing procedure 会计与审计程序；会计与核数程序 {Ue6DK%  
Accounting Arrangements 《会计安排》 ?n@PZL= ]  
accounting basis 会计基础 _Wb-&6{  
accounting by Official Receiver 破产管理署署长呈交的帐目 oG*lUh}  
Accounting Circular 《会计通告》 VBCj.dw  
accounting class 会计类别 329xo03-[  
accounting date 记帐日期；会计结算日期 )sS<%Xf  
accounting for money 款项核算 "?9fL#8f*!  
Accounting Officer 会计主任 cq9Q7<&MF  
accounting period 会计报告期；会计期 UU ,)z  
accounting policy 会计政策；会计方针 7T2W%JT-,  
accounting practice 会计惯例 ;5%&q6&a  
accounting principle 会计准则 ev guw*u  
accounting record 会计记录 F9+d7 Y$  
accounting report 会计报告 l9L;Tjj  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 p$%h!.~99T  
Accounting Society of China 中国会计学会 Ph%s.YAZ~  
accounting statement 会计报表 c,~44Z  
accounting system 会计制度；会计系统 z vYDE]  
accounting transaction 会计事项；帐务交易 YI|Gpq  
accounting treatment 会计处理 ,/ig8~u'c  
accounting year 会计年度 q-3KF  
accretion 增值；添加 +|8Lt[^ux  
accrual 应计项目；应累算数目 .BUl$RW|  
accrual basis 应计制；权责发生制 CM#EA"9  
accrual basis accounting 应计制会计；权责发生制会计 QJE-$ :  
accrue 应累算；应计 q7PRJX  
accrued benefit 应累算利益 aw4+1.xy  
accrued charges 应计费用 uE|[7,D7;u  
accrued cumulative preference share dividend 应累算的累积优先股股息 :cEe4a  
accrued expenses 应累算费用 :hr@>Y~r  
accrued interest payable 应付利息；应计未付利息 i|O7nB@  
accrued interest receivable 应收利息；应计未收利息 A_fU7'B  
accrued right 累算权益 @ixX?N)V  
accruing profit 应累算的利润 j`GbI0,bT  
accumulated fiscal reserve 累积财政储备 *Fc&DQT(  
accumulated profit 累积利润；滚存溢利 "PHv~_:^R  
accumulated reserve 累积储备 y,>m#6hx#  
accumulation of surplus income 累积收益盈余 9M=K@a  
acquired assets 既得资产 MGz> ,c^wW  
acquisition 收购；购置；取得 Ww@;9US 3  
acquisition cost 购置成本 Y_B 4s-  
acquisition expenses 购置费用 @~XlI1g$i  
acquisition of 100% interest 收购全部股权 !491 \W0ZH  
acquisition of control 取得控制权 Mfr#IzNHN  
acquisition of fixed assets 购置固定资产 wE \c?*k  
acquisition of shell “买壳” #]N9/Hij#g  
acquisition price 收购价 i+Dgw  
act of God 天灾 %Tb|Yfyr C  
acting partner 执事合伙人 oMe]dK  
active market 买卖活跃的市场；交投畅旺的市场；旺市 XOwMT,=Z)  
active partner 积极参与的合伙人 -YyH"f  
active trading 交投活跃 !dH&IEP~  
actual circulation 实际流通 kZ}u  
actual cost 实际成本 NXNon*"  
actual expenditure 实际开支；实际支出 $Ig,cTR.b  
actual income 实际入息；实际收入；实际收益 $I36>  
actual market 现货市场 $?-o  
actual price 现货价；实际价格 FxX3Pq8h  
actual profit 实际利润 F.5b|&@  
actual quotation 实盘；实际价位；实际报价 /xbZC{R  
actual year basis 按实际年度计算 &RrQ()<as  
actuals 实货 an`(?6d  
actuarial investigation 精算调查 {:X];A$  
actuarial principle 精算原则 6<$|;w-OV  
actuarial report 精算师报告 I{I [N &N  
Actuarial Society of Hong Kong 香港精算学会 7YjucPH#  
actuarial valuation 精算师估值 
Z^6(&Rh  
actuary 精算师 Le JlTWotC  
ad referendum agreement 暂定协议；有待覆核的协定 @qy*R'+  
ad valorem duty 从价税；按值征税 AS_+}*WSFQ  
ad valorem duty system 从价税制 I=yj  
ad valorem fee 从价费 KAcri<^G  
ad valorem tariff 从价关税 32LB*zc  
additional allowance 额外免税额 'f7 *RSKqb  
additional amount for unexpired risk 未过期风险的额外款额 97wy;'J[u  
additional assessable profit 补加应评税利润 yN<fmi};c  
additional assessment 补加评税 # pB:LPEsK  
additional commitment 额外承担 @h$0S+?:  
additional commitment vote 额外承担拨款 *b{lL5  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {/xs9.8:JX  
additional dependent parent allowance 供养父母额外免税额 b Ne\{k  
additional provision 额外拨款 T$8~9qx  
additional stamp duty 附加印花税 s [F' h-y  
additional tax 补加税罚款；补加税款 nSQ}yqM)  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ^MHn2Cv/~  
adjudged bankrupt 被裁定破产 [Um4\QvUx  
adjudicated bankrupt 裁定破产人 nCMa$+  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 x0h3jw+6  
adjudication of bankruptcy 裁定破产；宣告破产 6Su@a%=j  
adjudication of insolvency 裁定无力偿还债务 >[fVl8G_0  
adjusted actual 经调整的实数；调整后的实数 kF,\bM  
adjusted current assets 经调整的流动资产；调整后的流动资产 n_n|^4w  
adjusted figure 经调整的数字；调整后的数额 ,Zf!KQw  
adjusted liabilities 经调整的负债；调整后的负债 EN)A"  
adjusted loss 经调整的亏损；调整后的亏损 Te@6N\g  
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 }`N2ZxC0AQ  
adjusted profit 经调整的利润；调整后的利润 kTZx-7~  
adjusted surplus 经调整的盈余额；调整后的盈余额 G68Nv:  
adjusted value 经调整的价值；调整后的价值 .`&/QiD  
adjustment 调整；修订；理算〔保险〕 :6j :9lYL2  
adjustment centre 调剂中心 -?B9>6h"  
adjustment lag 调整过程的时间差距；调整时差 RYZE*lWUh  
adjustment mechanism 调整机制 [x<6v}fRn  
adjustment of loss 亏损调整 Kxl,] |e>  
adjustment process 调整过程；调整程序 rt^45~  
adjustment range 调整幅度 Ryq"\Q>+  
administered exchange rate 受管制汇率 bLM"t0  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 CFJjh^ ~=  
administration expenses 行政费用 $C05iD  
administration fee 手续费；行政费 }S vw,c  
administration in bankruptcy 破产管理 <@e+
-$  
administration order 遗产管理令 0)oN[
  
administrator 管理人；遗产管理人 /"Yx@n  
administrator of the estate 遗产管理人 ytve1<.Ff  
admission of debt 债项承认书 |N$?_<H  
admission of proof 接纳债权证明 J,1osG<6x  
advance 放贷款项；垫付款项；预支款项；预付款项 _MdZDhtm  
advance account 暂支帐目；预付款帐户 q^N0abzgP  
advance compensation 预付补偿金 j|&DP-@g/  
advance from shareholder 股东垫款 27a*H1iQ  
advance pending reimbursement 预支以待日后付还 -H4+ur JJ  
advanced economy 先进经济体系 Sc/`=h]T  
advancement 预付；预付财产 Aa`MK$29F  
advances warrant 垫款令 %Nm @f'  
advancing 贷出 !b7'>b'J<1  
adverse balance 逆差 fi&uB9hc  
adverse exchange 逆汇 G;Wkm|  
advertisement addressed to shareholders 在报章刊登的致股东通告 JEsLF{  
advice for collection 托收通知书 bR'mV-2'  
advice of drawing 提款通知书；汇票通知书
("?&p3];b  
advice of payment 付款通知 *^D@l%av;  
Advisory Committee [Securities and Futures Commission] fK'.wX9  
谘询委员会〔证券及期货事务监察委员会〕 &]VQR2J}:  
Advisory Committee on Diversification 经济多元化谘询委员会 ;v1NL@w*  
affidavit 誓章；遗产申报誓章
sOl>5:D6  
affidavit of no receipt 述明无收款的誓章 |"R_-U  
affiliate 联号；联营公司；附属公司 5pM&h~M
 
affiliated company 附属公司；联号；联营公司 xJ
~ gT  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 n5v'  
affordability 负担能力 P{S\pWZkk  
African Development Bank [AfDB] 非洲开发银行 J%\
- 1  
after-acquired property 事后取得的财产 Dn_"B0$lk  
after-hours dealing 市后交易 C
GC-"A/W  
after-tax profit 税后盈利；税后利润；税后溢利 1yBt/
U2  
agency agreement 代理协议 D0/DI  
agency expenses 代理机构的开支 2mqK3-c  
agency fee 代理费 E dn[c
H7  
Agency Law 《代理法》 |(V?,^b^ro  
agent 代理人；承销人 }bf=Ntk  
agent of company 公司代理人 UvxSMD:A  
agent's fee 代理人费；经纪费 76-jMcGi  
aggregate 总计；总数；总体数字 VEj$^bpp5s  
aggregate amount 总款额；总额 o"p^/'ri  
aggregate assets and liabilities 总体资产与负债 =&A!C"qK4[  
aggregate at constant price 按固定价格计算的总体数字 O' +"d%2'  
aggregate demand 总需求 S&4+ e:K  
aggregate gross position 总持仓量 /O|:{LQ  
aggregate limit 总限额 q,B3ru.?d  
aggregate of salaries tax 合计薪俸税 .u1X+P7  
aggregate performance 总体表现；总体业绩 8Q2]*%  
aggregate supply 总体供应 AGOx@;w  
aggregate surplus 总盈余 kE/`n],1U  
aggregate total 整体总额 J["H[T*  
aggregate value 总值；合计价值 xvU]jl6d  
aggregated basis 合计基准 mxQR4"]jY  
aggregated net chargeable income 合计应课税入息实额 6M ^IwE  
aggregation 合并计算；合计；总和 (1CJw:  
aggregation of incomes of husband and wife 夫妇入息合并计算 egm)a   
aggregation of property 财产的总和 55.;+B5L*  
agio 差价；贴水 z[fB!O  
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》 2fJ{LC  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment c=6ahX}d  
《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》 %*lp< D  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment v"Me{+  
《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》 ![ZmV  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment '>@4(=I  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 /aZE,IeEz  
agreement for a settlement 授产协议 Sp:l;SGd  
agreement for assignment 转让协议 v*SAI]{#~  
agreement for sale 售卖协议；买卖协议 ) Qq'Wp3i  
agreement for sale and purchase 买卖协议 @mf({Q>  
agreement for the payment of interest 支付利息协议 $X*mdji  
agreement for the repayment of money 还款协议 Py|;kF~![  
agreement of reinsurance 再保险协议 IdP
n%)>6  
Agricultural Bank of China 中国农业银行 "PMQyzl  
air passenger departure tax 飞机乘客离境税 fXO_g  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 f~=r*&U  
airport tax 机场税 )MZC>
:  
alcohol duty 酒精税 n`(~OO  
alienation 让与；让渡；转让 )6{< i5nJ\  
alimony 生活费；赡养费 O:Va&Cyj*  
All Ordinaries Index [AOI] 所有普通股指数 )RN<GW'  
all risks 全险；综合险 ;+ azeW^  
All Sales Record for Stock Market 《股票市场成交报告》 %-+j
  
Allied Capital Resources Limited 新联财务有限公司 c%z'xM  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 22 &'@C>  
allocation letter 拨款信件 DP9LO_{  
allocation of fund 分配款项；预留款项 3JO]f5  
allocation of profit 利润分配；溢利分配 2*[QZ9U[@  
allocation warrant 拨款令 prtK:eGe2  
allotment 分配；配股 i?>tgmu.  
allotment notice 股份配售通知；配股通知 b9~A-Z  
allotment of shares 股份分配 k$N0lR4:p  
allowable 可获宽免；免税的 ~`qEWvPn  
allowable business loss 可扣除的营业亏损 wpXgPVZT  
allowable expenses 可扣税的支出 0*8TS7.3  
allowance 免税额；津贴；备抵；准备金 Fv8f+)k)Z~  
allowance for debts 债项的免税额 $A2n{  
allowance for depreciation by wear and tear 耗损折旧免税额 +5!&E7bcd  
allowance for funeral expenses 殡殓费的免税额 m^V5*JIh  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :ofBzTNwZ  
allowance for repairs and outgoings 修葺及支出方面的免税额 Vi?q>:E:  
allowance to debtor 给债务人的津贴 ;),"M{"v  
alteration of capital 资本更改 uo2'"@[e  
alternate trustee 候补受托人 _{4^|{>Pv  
amalgamation 合并 x
wi\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 x|i_P|Z  
ambit of charges 征税范围；收费范围 OGOND,/R?/  
amended valuation 经修订的估值 ),(V6@Z?  
American Commodities Exchange 美国商品交易所 -TO\'^][X  
American Express Bank Limited 美国运通银行 ;=4Xz\2  
American Stock Exchange 美国证券交易所 SJ?cI!=x  
amortization 摊销 t
yh@^7  
amount due from banks 存放银行同业的款项 W/fuKGZi_  
amount due from banks abroad 存放海外银行同业的款项 );FS7R  
amount due from holding companies 控股公司欠款 kLj$@E`4  
amount due from local banks 存放本港银行同业的款项 v6GPS1:a  
amount due to banks 银行同业的存款 =Yz'D|=t  
amount due to banks abroad 海外银行同业的存款 :o46rBs  
amount due to holding companies 控股公司存款 {pL+2%`~  
amount due to local banks 本港银行同业的存款 1oiRWRe  
amount due to outport banks 外埠银行同业的存款 kD5!}+y  
amount for note issue 发行纸币的款额 a5YIUVCv  
amount of bond 担保契据的款额 mN|r)4{`  
amount of consideration 代价款额 b2,!g }I  
amount of contribution 供款数额 .,0bE  
amount of indebtedness 负债款额 Hc^W%t~  
amount of principal of the loan 贷款本金额 -=`#fDvBn  
amount of rates chargeable 应征差饷数额 IQZ#-)[T"  
amount of share capital 股本额 \C,p
WW  
amount of sums assured 承保款额 c(#;_Ve2P  
amount of variation 变动幅度 ?W>qUr
Z  
amount of vote 拨款数额 1rKy@9  
amount payable 应付款额 vS\Nd1~?  
amount receivable 应收款额 T*g:# ^4  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 U*3J+Y  
analysis 分析 ~6YMD  
ancillary risk 附属风险 b~=0[Rv  
annual account 周年帐目；周年帐目报表；年度决算；年结 PHOP%hI$  
annual accounting date 年结日期 Xpe)PXb  
annual allowance 每年免税额；年积金；年度津贴；年津 7lV.[&aKW  
annual balance 年度余额 M?m,EQh.  
annual disposable income 每年可动用收入 -Eu6U`"(  
annual estimates 周年预算 S*o[ZA   
annual fee 年费 h2ytS^  
annual general meeting 周年大会 Ym%xx!9  
annual growth rate 年增率；每年增长率 ~t9tnLc$  
annual long-term supplement 长期个案每年补助金 (e(:P~Ry  
annual pensionable emolument 可供计算退休金的年薪 fU=B4V4@  
annual report 年报 >B]'fUt5a  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .X# `k  
annual return 周年报表；周年申报表；每年报税表格 3k#~yaoI  
Annual Return Rules 《周年报表规则》 (x/k.&  
annual review of consumer prices 每年消费物价回顾 k0Ol*L!p  
annual roll-forward basis 逐年延展方式 p w8 s8?  
annual salary 年薪 .o) `m9/  
annual statement 年度报表；年度决算表 (L^]Lk x)  
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 Ym3\pRFiD  
annuitant 年金受益人 Fu!RhsW5j  
annuity 年金 R(q~ -3~  
annuity contract 年金合约 /p8dZ
+X  
annuity on human life 人寿年金 0$,SF3K  
antecedent debt 先前的债项 s"t$0cH9  
ante-dated cheque 倒填日期支票 t+9][Adf  
anticipated expenditure 预期开支 tH-C8Qxy  
anticipated net profit 预期纯利 0`^&9nR  
anticipated revenue 预期收入 Y "/]|'p  
anti-inflation measure 反通货膨胀措施 >0"+4<72  
anti-inflationary stance 反通货膨胀立场 8-2cRs  
apparent deficit 表面赤字 '&\kxNglJ  
apparent financial solvency 表面偿债能力 \otWd  
apparent partner 表面合伙人 Oil?JI Hq  
application for personal assessment 个人入息课税申请书 /5u<78GW1  
application of fund 资金应用 EOCN
&_Z;  
application to release as liquidator and to destruct the books of accounts and documents Z<vKQ4G  
申请免除清盘人职务及毁灭帐簿与文件 2 B  
appointed actuary 委任精算师 R6]
Gk)
5  
appointed auditor 委任核数师；委任审计师 H'  
appointed trustee 委任的受托人 e J6$-r  
appointer 委任人
ZjF 4v  
apportioned pro rata 按比例分摊 H!$o$}A  
apportionment 分配；分摊 ME*LHr,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "g1)f"pL  
apportionment formula 分摊方程式 ~^1{B
\I  
apportionment of estate duty 遗产税的分摊 <i&_ooX  
appraisal 估价；评估 @0/+_2MH-  
appreciable growth 可观增长 sG F aL  
appreciable impact 显着影响 <$IM8Y5p+w  
appreciable increase 可观增长 NA~V
g8  
appreciation 增值；升值 xCc[#0R{  
appreciation against other currencies 相对其他货币升值 TA4!$7b$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,^\2P$rT  
appreciation tax 增值税 wY[+ZT  
appropriation 拨款；拨用；拨付 .oeX"6K  
appropriation account 拨款帐目 % ~H=sjg  
Appropriation Bill 拨款法案 &7K?
w~  
appropriation-in-aid system 补助拨款办法 2QyV%wz  
approved assets 核准资产 `u&Rsz&^  
approved basket stock 认可一篮子证券 }E50>g  
approved budget 核准预算 9,:l8  
approved charitable donation 认可慈善捐款 X:nN0p #  
approved charitable institution 认可慈善机构 RwpdRBb  
approved currency 核准货币；认可货币 Ju1D =b  
approved estimates 核准预算 7`DBS^O]dG  
approved estimates of expenditure 核准开支预算 jK& h~)  
approved overseas insurer 核准海外保险人 0tT(W^ho g  
approved overseas trust company 核准海外信托公司 pL/DZ|S3  
approved pooled investment fund 核准汇集投资基金 {#?N  
approved provident fund scheme 认可公积金计划 G}b]w~ML~  
approved provision 核准拨款 N_W}*2(  
approved redeemable share 核准可赎回股份 $QLcH;+7t  
approved regional stock 认可地区性证券 svcK?^ HTe  
approved retirement scheme 认可退休金计划 pZqq]mHK  
approved subordinated loan 核准附属贷款 #P0&ewy  
arbitrage 套戥；套汇；套利 P-yjN  
arbitrageur 套戥者；套汇者 QI'Oz{vE  
arbitrary amount 临时款项 nrub*BuA  
arrangement 措施；安排；协定 4.[^\N  
arrears 欠款 @#T|Y&  
arrears of pay 欠付薪酬 jCOIuw  
arrears of revenue 逾期未收税款；逾期未收的帐项 >UiYL}'br6  
articles of association 组织章程；组织细则；组织章程细则 hKL4cpK4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 X86O lP)eX  
ascertainment of profit 确定利润 XDOY`N^L  
"Asia Clear" “亚洲结算系统”  ]hk  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 p6>Svcc  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 V5V bJBpf  
Asian Development Fund [ADF] 亚洲发展基金 gmw|H?]  
Asian dollar bond 亚洲美元债券 ` Mjj@[  
Asian dollar market 亚洲美元市场 fg_4zUGM+g  
Asian dollar rate 亚洲美元利率 Z'`<5A%;  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 1"MhGNynB>  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 !Xf5e*1IS  
asked price 沽盘；喊价；索价；卖方报价 A5c%SCq;
 
assessable income 应评税入息 46_xyz3+  
assessable loss 应评税亏损 il4^zj82  
assessable profit 应评税利润 UZ\u;/}  
assessable value 应评税值 :}'=`wa  
assessed profit 估定利润 #L=x%8B  
assessed value 经评估价值 >JHryS.j$4  
assessment 评税；评定；估价；评税单 EN<F# Y3E  
assessment number 评税编号；估价编号 {f3YsM;]C  
assessment of additional tax 补加税评税 fIn
b[  
assessment of performance 业绩评估；实绩评价 Gw/Pk4R  
Assessor 评税主任 )WNzWUfn=z  
asset price bubbles 资产价格泡沫 X`kk]8=  
asset-backed securities 具资产保证的证券 LO9=xGj.  
assets accretion 资产增值 Q{sH3Y#l  
assets and liabilities 资产与负债 xgVeN["  
assets betterment statement 资产递增表；资产改进表 XKj|f`  
assets lending 实物放款；有抵押贷款 UOv+T8f=  
assets of the company passing on the death 死者去世时转移的公司资产 X9v.1s,  
assets pledged as security for liabilities 用作负债抵押的资产 :C(=&g<]D  
assets portfolio 资产投资组合 !#], hok8X  
assets price 资产价格 &FMc?wq  
assets quality 资产质素 dI.WK@W'o  
assets realization 资产变现 %a>&5V  
assets refinancing arrangement 资产再集资安排 ~ (|5/ p7t  
assets securitization 资产证券化 .F4>p=r  
assets situated outside Hong Kong 在香港以外地方的资产 fiK6@,  
assets stripping 削减资产；拆卖资产 \(?rQg@U  
assets value 资产值 [\^n=  
assignee 承让人 =MQoC:l  
assignment 转让；转让书；转让契 b z`+k,*  
assignment of interest 权益转让 :
KQ~Cb  
assignment of letters patent and trade mark 专利证书及商标转让 <Th6r.#?  
assignment of property 物业转让；物业转让书 g!g#]9j  
assignment right 转让权 e(]!GA  
assignor 转让人 ity & v9  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 f(>p=%=O  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 x,=&JtKVc  
associate member 附属会员 7-bd9uVK  
associated body corporate 相联法人团体 Fco`^kql.D  
associated company 相联公司；联属公司 wcrCEX=I>{  
associated corporation 相联法团 9P1OP Xv*p  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] tqz3zIQ  
公认会计师公会〔英国〕 C.WX.Je  
Association of Futures Exchange Brokers 香港期货经纪协会 \\iQEy<i  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 CuaVb1r  
association of underwriters 承保人组织 &|s
0P   
assumption of control 接管 O*hDbM2QQw  
assurance 担保；保险；转易；转易书 =:xW>@bh|  
assurance of interest 权益的转易 lEH
65;Nh*  
at 19XX price 按一九ＸＸ年价格计算 f}o\*|k_|  
at a discount 按赔价计算；按贴水价格计算；打折扣 &p'Y^zL-  
at a premium 按溢价计算；按升水价格计算 %R}qg6dL  
at call 通知付款；按通知 QmQ=q7  
at constant market price 按固定市价计算 %^?fMeI|Y  
at constant price 按固定价格计算 /Wi[OT14  
at cost 按成本计算 I,E?h?6Y  
at current market price 按当时市价计算；按现时市价计算 DwM)r7<Ex  
at current price 按当时价格计算；按现时价格计算 Zd3S:),&  
at factor cost 按要素成本计算；按生产要素成本计算 .M qP_Z',  
at money-of-the-day price 按付款当日价格计算 LoURC$lS  
at or better 按指定或较佳价位〔买卖指令〕 $h+1u$po  
at par 按面值计算；平价 d2*fLEsF  
at sight 见票即付 !8TlD-ZT/  
at the close 按收市盘 aZH:#lUlj  
at the opening 按开市盘 w;%.2VJ  
attestation 见证；见证条款 T-'OwCB1q  
at-the-money option 平价期权 j
b!x:  
attorney 受权人；受托代表人 qLO4#CKCL6  
attornment 新拥有人承认书 57'*
w]4f  
attributable profit 可归属利润 
AiwOc+R  
attributable share value 可归属股份价值 .yMEIUm  
Auckland Stock Exchange 奥克兰证券交易所 pd:WEI ,  
auction 拍卖 ^7w+l @  
auctioneer 拍卖商 h){0rX@:&  
audit 审计；核数 e6`Jbu+J<f  
Audit Commission 审计署 &xU[E!2H%  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Df}A^G >
X  
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〕 4R#chQ  
audit review 帐目审查 J!AgBF N4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 evya7^,F  
audited account 审计帐目；经审计的帐目 1D7nkAy  
audited annual account 经审计的周年帐目 oTEL?hw5  
audited balance sheet 经审计的资产负债表 G'nmllB`]  
auditor 核数师；核数主任；审计师 _:ReN_0  
auditor's certificate 核数师证明书；审计师证明书 y8d]9sX{  
auditor's report 核数师报告；审计师报告 K='z G*$l  
Aussie bond 澳元债券 Z]A{ d[  
austerity budget 紧缩预算 U#0Q)  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 zUt'QH7E.  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^4y,W]JUDt  
Australian Dollar [AUD] 澳元 H[NSqu.s  
Australian Options Market 澳大利亚期权市场 M=8.Bp|Ye  
Australian Securities Commission 澳洲证券事务监察委员会 )1Y{Q Y}l  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 j:Xq1f6a  
Australian Stock Exchange 澳大利亚证券交易所 EH-sZAv  
Austrian Schilling [ATS] 奥地利先令 2%
MC
Yn  
authentication 认证；鉴证 [xK3F+  
authority to purchase 委托购买证；委购书 o5u3Fjz3  
authorization 认可；核准；授权；授权书 U2ohHJ``  
authorization by direction 指示授权 C+*d8_L  
authorization by instruction 指令授权 EZgq ?l~5O  
authorization by warrant 令状授权 48J@CvU  
authorization of unit trust 单位信托的认可 TeMHm?1^  
authorized agent 指定代理人 1ufp qqk  
authorized capital 法定资本 [NF'oRRD9s  
authorized clerk 出市员 9d>-MX'  
authorized dealer 认可交易商 #{6{TFx\  
authorized financial institution 认可财务机构 LHyB3V  
authorized fund 认可基金 _Ym]Mj' ln  
authorized fund house 获授权的基金公司；认可基金公司 zU,9T  
authorized institution 认可机构 kAKK bmE
 
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ,xw#NG6  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 d|jNf</`  
authorized insurer 获授权保险人；获认可承保人 ,D5
cjaX<  
authorized investment 特准投资项目 <NHH
^M\N  
authorized person 获授权人 .14~J6  
authorized representative 获授权代表 ajve~8/&  
authorized share capital 法定股本 M#ZcY  
automated quotation system 自动报价系统 a
y4 %  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] .L+6 $8m  
自动交易系统〔香港期货交易所有限公司〕  nI[os  
automatic adjustment mechanism 自动调整机制 tCw<Ip  
automatic adjustment system 自动调整系统 &PL8|w  
Automatic Clearing House 自动票据交换所 M+-*QyCFK  
automatic exchange rates accumulation system 自动化汇率累集系统 36.Z0Z1'F>  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 bs+f,j-oBN  
automatic teller machine [ATM] 自动柜员机 )Fc%+TpKi  
autopay 自动转帐 QER?i;-wb  
available assets 可用资产 M|VyV(f  
available fiscal reserve 现存财政储备 ;[(oaK@+n  
available profit 可用利润 a a<8,;  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 } FE>|1  
average 平均；平均数；海损 3W V"U  
average basic salary 平均基本薪金 .28<tEf  
average consumer expenditure 平均消费开支；一般消费开支 Q
Z!Y2Bz(4  
average cost 平均成本 "WlZ)wyF%  
average cost of land production 增辟土地平均成本 4d"r^y'  
average daily turnover 平均每日成交额 N>Xo_-QCY  
average daily wage rate 平均每日工资率 Cwr~HY  
average expenditure pattern 平均开支模式 B)$| vK=  
average growth rate 平均增长率
/Jta^Bj  
average net fixed assets 固定资产平均净值 |U~<3.:m:  
average of relatives 相对价格平均数 .GbX]?dN  
average price 平均价格 }~2LW" 1'  
average propensity to consume 平均消费倾向；一般消费倾向 (XVw"m/ye  
average propensity to save 平均储蓄倾向；一般储蓄倾向 \Bz_p'[G  
average rate 平均率 # q~e^A b  
average revenue 平均收入；平均收益 [2>yYr s_=  
average stock 平均库存；平均存货 y>:N{|  
average yearly rent 平均年租 "Hya6k>j  
avoidance of double taxation 避免双重课税 }q`ts=dlGt  
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 ICpAt~3[M  
7z/|\D_{  
给你加分了