一些有用的会计术语(也不知道发的地方对不对)A

A: E72N=7v"  
A share Ａ股；甲类股份 1 gjaTPwY  
abatement of tax 减税；减扣免税额 %@a;q?/?Nd  
ABN AMRO Bank N.V. 荷兰银行 N+c|0  
above-the-line expenditure 线上项目支出；经常预算支出 qK%N{ro[{?  
above-the-line receipt 线上项目收入；经常预算收入 U%:%. Bys  
ABSA Asia Limited 南非联合亚洲有限公司 jD S\  
absolute change 绝对数值变更 ]w6F%d  
absolute expenditure 实际开支 3?FY?Q[  
absolute guideline figure 绝对准则数字 $mM"C+dD  
absolute interest 绝对权益 nb/q!8  
absolute order of discharge 绝对破产解除令 #0<pRDXj  
absolute profit margin 绝对利润幅度 VX.LL 5  
absolute value 实值；绝对值 Bn&P@C$7  
absolutely vested interest 绝对既得权益 8m iJQIq  
absorbed cost 已吸收成本；已分摊成本 ^;PjO|mD Z  
absorption 吸收；分摊；合并 f<bB= 9J  
absorption rate 吸收率；摊配率；分摊率 cwzkA,e@  
ACB Finance Limited 亚洲商业财务有限公司 n>.@@  
acceptable form of reciprocity 合理的互惠条件 h8Uhr
D<:  
acceptable rate 适当利率；适当汇率 u/j\pDl.  
acceptance agreement 承兑协议 ]}g\te  
acceptance for honour 参加承兑 +j<WP  
acceptor 承兑人；接受人；受票人 PxrT@.T$  
acceptor for honour 参加承兑人 .Bl:hk\  
accident insurance 意外保险 *x2!N$b  
Accident Insurance Association of Hong Kong 香港意外保险公会 fs#9~b3  
accident insurance scheme 意外保险计划 :.g/=Q(T~  
accident year basis 意外年度基准 !u]@Ru34  
accommodation 通融；贷款 |=IJ^y(x|  
accommodation bill 通融票据；空头票据 y+iRZ%V^  
accommodation party 汇票代发人 75Z|meG~  
account balance 帐户余额；帐户结余 AJi+JO-  
account book 帐簿 np^&cY]  
account collected in advance 预收款项 b_ZvI\H  
account current book 往来帐簿 a.%ps:  
account of after-acquired property 事后取得的财产报告 6NV592  
account of defaulter 拖欠帐目 P I"KY@>H  
account payable 应付帐款 ZUHW*U.  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 @~hy'6/  
account receivable 应收帐款 jq)Bj#'7  
account receivable report 应收帐款报表 >WLX5i&  
account statement 结单；帐单；会计财务报表 |k6+- 1~_  
account title 帐户名称；会计科目 M(+Pd_c6  
accountant's report 会计师报告 _=I1  
Accountant's Report Rules 会计师报告规则 ASy?^Jrs5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `"CA$Se8  
Accounting Arrangements 《会计安排》 QYo04`Rl  
accounting basis 会计基础 k5-4^
 
accounting by Official Receiver 破产管理署署长呈交的帐目
OlyW/hd  
Accounting Circular 《会计通告》 QTa\&v[f  
accounting class 会计类别 B;[ .u>f  
accounting date 记帐日期；会计结算日期 ldTXW(^j  
accounting for money 款项核算 _0Ea 3K  
Accounting Officer 会计主任 O)&W0`VY  
accounting period 会计报告期；会计期 AAa7)^R  
accounting policy 会计政策；会计方针 vcQl0+
&  
accounting practice 会计惯例 y_L8i
[  
accounting principle 会计准则 yrEh5v:  
accounting record 会计记录 =A,B'n\R  
accounting report 会计报告 `G!HGzVx;j  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4$VDJ  
Accounting Society of China 中国会计学会 YNV, dKB  
accounting statement 会计报表 k vZw4Pk  
accounting system 会计制度；会计系统 9oc_*V0<  
accounting transaction 会计事项；帐务交易 :u9'ZHkZ  
accounting treatment 会计处理 DQ+6VPc^o  
accounting year 会计年度 \l(J6T
u  
accretion 增值；添加 8zeeC eIU  
accrual 应计项目；应累算数目 h'em?fN(  
accrual basis 应计制；权责发生制 ')q4d0B`"  
accrual basis accounting 应计制会计；权责发生制会计 JqO1 a?H  
accrue 应累算；应计 I;JV-jDM  
accrued benefit 应累算利益 i;{lY1  
accrued charges 应计费用 '/qy_7O  
accrued cumulative preference share dividend 应累算的累积优先股股息 d%k7n+ICQ4  
accrued expenses 应累算费用 LGuZp?"  
accrued interest payable 应付利息；应计未付利息 }h Wv
p  
accrued interest receivable 应收利息；应计未收利息 &u&WP  
accrued right 累算权益 cy@Ri#  
accruing profit 应累算的利润 -B-G$ii  
accumulated fiscal reserve 累积财政储备 rtAPkXJFM  
accumulated profit 累积利润；滚存溢利 >(P(!^[f  
accumulated reserve 累积储备 lv/
im/]v  
accumulation of surplus income 累积收益盈余 l9uocP:D  
acquired assets 既得资产 3 orZBT  
acquisition 收购；购置；取得 `Ns@W?  
acquisition cost 购置成本 !{+CzUo@  
acquisition expenses 购置费用
'MW%\W;  
acquisition of 100% interest 收购全部股权 M *w{PjU  
acquisition of control 取得控制权 PY_8*~Z  
acquisition of fixed assets 购置固定资产 AJB NM  
acquisition of shell “买壳” sm'_0EUg  
acquisition price 收购价 j=T8b  
act of God 天灾 B /uaRi%  
acting partner 执事合伙人 %C`P7&8m=O  
active market 买卖活跃的市场；交投畅旺的市场；旺市 N,lr~6)  
active partner 积极参与的合伙人 C[%Qg=<  
active trading 交投活跃 55s5(]`d  
actual circulation 实际流通 P]n0L4c  
actual cost 实际成本 !y XGAg,  
actual expenditure 实际开支；实际支出 ,u>LAo0  
actual income 实际入息；实际收入；实际收益 ORrZu$n`p  
actual market 现货市场 yq|yGf(4&  
actual price 现货价；实际价格 |*JMPg?zI  
actual profit 实际利润 =5*Wu+S4r  
actual quotation 实盘；实际价位；实际报价 plPPf+\  
actual year basis 按实际年度计算 J|{50?S{^  
actuals 实货  t* Ct*  
actuarial investigation 精算调查 "XxmiK  
actuarial principle 精算原则 ^cNuEF9  
actuarial report 精算师报告 rM.Pc?Z
 
Actuarial Society of Hong Kong 香港精算学会 _fZec+oM  
actuarial valuation 精算师估值 h(yFr/  
actuary 精算师 hK)'dG*  
ad referendum agreement 暂定协议；有待覆核的协定 BA1H)%  
ad valorem duty 从价税；按值征税 n*$g1HG6  
ad valorem duty system 从价税制 "{vWdY|"  
ad valorem fee 从价费 wG MhKZE  
ad valorem tariff 从价关税 qvu1u GCc  
additional allowance 额外免税额 v)*MgfS  
additional amount for unexpired risk 未过期风险的额外款额 =&08s(A  
additional assessable profit 补加应评税利润 4>oM5Yf8  
additional assessment 补加评税 Mm*V;ADF  
additional commitment 额外承担 c&wg`1{Hal  
additional commitment vote 额外承担拨款 }=v4(M`%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~vt*%GN3  
additional dependent parent allowance 供养父母额外免税额 <QvVPE}z   
additional provision 额外拨款 $"NH{%95}  
additional stamp duty 附加印花税 hfI=9x/  
additional tax 补加税罚款；补加税款 zZPWE"u}  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Q/3
*65  
adjudged bankrupt 被裁定破产 5B|.cOE  
adjudicated bankrupt 裁定破产人 s"#N;  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 4vi?9MPz  
adjudication of bankruptcy 裁定破产；宣告破产 x[};x;[ZE  
adjudication of insolvency 裁定无力偿还债务 b#N P*L&  
adjusted actual 经调整的实数；调整后的实数 vdn)+fZ;   
adjusted current assets 经调整的流动资产；调整后的流动资产 hd'fWFWN  
adjusted figure 经调整的数字；调整后的数额 >}F$6
KM  
adjusted liabilities 经调整的负债；调整后的负债 sXEIC#rq  
adjusted loss 经调整的亏损；调整后的亏损 OEl;R7aOB&  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ?xUl_  
adjusted profit 经调整的利润；调整后的利润 )t+pwh!8  
adjusted surplus 经调整的盈余额；调整后的盈余额 kOo  Vqu  
adjusted value 经调整的价值；调整后的价值 T8\@CV!  
adjustment 调整；修订；理算〔保险〕 mK$E&,OkA  
adjustment centre 调剂中心 _4) t  
adjustment lag 调整过程的时间差距；调整时差 :Ef!gpS}?R  
adjustment mechanism 调整机制 8tSY|ME  
adjustment of loss 亏损调整 oQh;lb  
adjustment process 调整过程；调整程序 r=3`Eb"t  
adjustment range 调整幅度 iJhieNn  
administered exchange rate 受管制汇率 Z<>gx m<  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 kSEA  
administration expenses 行政费用 Y>aVnixx<  
administration fee 手续费；行政费 U/{t"e  
administration in bankruptcy 破产管理 e@VJ-s  
administration order 遗产管理令 X=-=z5  
administrator 管理人；遗产管理人 2~/`L=L  
administrator of the estate 遗产管理人 XdDQ$'*X  
admission of debt 债项承认书 SujEF`"  
admission of proof 接纳债权证明 CC!`fX6z>h  
advance 放贷款项；垫付款项；预支款项；预付款项 Pi=FnS  
advance account 暂支帐目；预付款帐户 aWimg6q  
advance compensation 预付补偿金 |-vyhr0  
advance from shareholder 股东垫款 0vLx={i  
advance pending reimbursement 预支以待日后付还 1J1Jp|j.  
advanced economy 先进经济体系 *A!M0TK?i,  
advancement 预付；预付财产 ~rO&Y{aG#  
advances warrant 垫款令 r6\g#}  
advancing 贷出 DZL(G [  
adverse balance 逆差 i7T#WfF  
adverse exchange 逆汇 }2S!;swg+  
advertisement addressed to shareholders 在报章刊登的致股东通告 6!0NFP~b  
advice for collection 托收通知书 <<S4l~"o  
advice of drawing 提款通知书；汇票通知书 cd,'37pZ  
advice of payment 付款通知 cHr]{@7Cs  
Advisory Committee [Securities and Futures Commission] YIW9z{rrs  
谘询委员会〔证券及期货事务监察委员会〕 XsJ`x  
Advisory Committee on Diversification 经济多元化谘询委员会 d(t)8k$  
affidavit 誓章；遗产申报誓章 H#GR*4x  
affidavit of no receipt 述明无收款的誓章 pW8?EGO@  
affiliate 联号；联营公司；附属公司 -SD:G]un  
affiliated company 附属公司；联号；联营公司 jA?[*HB  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 }Y.@:v j  
affordability 负担能力 5YPIv-  
African Development Bank [AfDB] 非洲开发银行 n1|]ji[c  
after-acquired property 事后取得的财产 +7OE,RoQ  
after-hours dealing 市后交易 W:n\,P  
after-tax profit 税后盈利；税后利润；税后溢利 ;Co"bP's  
agency agreement 代理协议 )?&mCI*  
agency expenses 代理机构的开支 o7+<sL  
agency fee 代理费 VJK4C8]  
Agency Law 《代理法》 h{-en50tN  
agent 代理人；承销人 } %0w25  
agent of company 公司代理人 *{5}m(5F  
agent's fee 代理人费；经纪费 `m1stK(PO  
aggregate 总计；总数；总体数字 {=I,+[(  
aggregate amount 总款额；总额 exSwx-zxI  
aggregate assets and liabilities 总体资产与负债 "fNv(> -7s  
aggregate at constant price 按固定价格计算的总体数字 jS3@Z?x?*  
aggregate demand 总需求 o/ \o-kC}  
aggregate gross position 总持仓量 6flO;d/v  
aggregate limit 总限额 BYB9M  
aggregate of salaries tax 合计薪俸税 o(v`  
aggregate performance 总体表现；总体业绩 Z{(Gib~{N  
aggregate supply 总体供应 ~7}no}7  
aggregate surplus 总盈余 sR PQr?  
aggregate total 整体总额 _d~GY,WTdO  
aggregate value 总值；合计价值 |:(BI5&S  
aggregated basis 合计基准 k(>J?\iNW  
aggregated net chargeable income 合计应课税入息实额 PNLlJlYlP  
aggregation 合并计算；合计；总和 24InwR|^  
aggregation of incomes of husband and wife 夫妇入息合并计算 YVRE9  
aggregation of property 财产的总和 _`QMEr?  
agio 差价；贴水 jyg>'"W  
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》 oIE(`l0l  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment `mAYK)N  
《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》 .-s!} P"  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Qh3+4nLFtb  
《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》 )I<VH+6  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment |'i ?o  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ~:!&}e5  
agreement for a settlement 授产协议 Vx0Hq`_1
4  
agreement for assignment 转让协议 -$s1k~o  
agreement for sale 售卖协议；买卖协议 "[A&S!  
agreement for sale and purchase 买卖协议 [ui
e]*^  
agreement for the payment of interest 支付利息协议 j }^?Snq  
agreement for the repayment of money 还款协议 25, [<Ao  
agreement of reinsurance 再保险协议 P'_ aNU  
Agricultural Bank of China 中国农业银行 xop\W4s_  
air passenger departure tax 飞机乘客离境税 `,GFiTPd  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 K24y;968  
airport tax 机场税 Q4ii25]*  
alcohol duty 酒精税 IP !zg|c,  
alienation 让与；让渡；转让 IMSm  
alimony 生活费；赡养费 QKz2ONV=)  
All Ordinaries Index [AOI] 所有普通股指数 Q(8W5Fb?  
all risks 全险；综合险 z5:3.+M5  
All Sales Record for Stock Market 《股票市场成交报告》 6x;"T+BSSS  
Allied Capital Resources Limited 新联财务有限公司 ?1]B(V9nBq  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ,aWfGh#$  
allocation letter 拨款信件 nYRD>S?uz  
allocation of fund 分配款项；预留款项 d9D*w/clMi  
allocation of profit 利润分配；溢利分配 #2.C$  
allocation warrant 拨款令 5hCfi  
allotment 分配；配股 mn<ea&  
allotment notice 股份配售通知；配股通知 *LmzGF|  
allotment of shares 股份分配 S!}pL8OE
 
allowable 可获宽免；免税的 T?
__  
allowable business loss 可扣除的营业亏损 ~;I{d7z,;  
allowable expenses 可扣税的支出 mOjl0n[To]  
allowance 免税额；津贴；备抵；准备金 i3Nt?FSN  
allowance for debts 债项的免税额 AQ.q?'vE)  
allowance for depreciation by wear and tear 耗损折旧免税额 0XIrEwm@%  
allowance for funeral expenses 殡殓费的免税额 gA
i}"};  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 r:^`005  
allowance for repairs and outgoings 修葺及支出方面的免税额 lgAE`Os  
allowance to debtor 给债务人的津贴 W\DJXM]b  
alteration of capital 资本更改 A@k=Mk  
alternate trustee 候补受托人 >W8PLo+i  
amalgamation 合并 oDA'}[/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 JR_c]AQYu  
ambit of charges 征税范围；收费范围 L?y,xA_  
amended valuation 经修订的估值  [7)#3  
American Commodities Exchange 美国商品交易所 zgpPu4t  
American Express Bank Limited 美国运通银行 V
KrKA71Z~  
American Stock Exchange 美国证券交易所 Z3T26Uk  
amortization 摊销 / dn]`Ge)  
amount due from banks 存放银行同业的款项 R91u6r#  
amount due from banks abroad 存放海外银行同业的款项 D3 E!jQ1  
amount due from holding companies 控股公司欠款 2gjA>ET`N  
amount due from local banks 存放本港银行同业的款项 483vFLnF  
amount due to banks 银行同业的存款 QaEXk5>e  
amount due to banks abroad 海外银行同业的存款 `Sj8<O}  
amount due to holding companies 控股公司存款
tX}Fb0y  
amount due to local banks 本港银行同业的存款 =WP}RZ{S  
amount due to outport banks 外埠银行同业的存款 m7mC 7x  
amount for note issue 发行纸币的款额 }KkH7XksF  
amount of bond 担保契据的款额 F{<rIR  
amount of consideration 代价款额 r?2C%GI`  
amount of contribution 供款数额 :Ws3+OI'm3  
amount of indebtedness 负债款额 Nb{oH+$b  
amount of principal of the loan 贷款本金额 qdu:kA:]  
amount of rates chargeable 应征差饷数额 1-gX=8]]  
amount of share capital 股本额 WI'csM;M#  
amount of sums assured 承保款额 ma*9O |v^  
amount of variation 变动幅度 z#*GPA8Em:  
amount of vote 拨款数额 CUw 9aH  
amount payable 应付款额 1r w>gR  
amount receivable 应收款额 %s)E}cGH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 
~GY;{  
analysis 分析 @49^WY  
ancillary risk 附属风险 ^jhHaN]G^  
annual account 周年帐目；周年帐目报表；年度决算；年结 7y`
~T+  
annual accounting date 年结日期 bmddh2  
annual allowance 每年免税额；年积金；年度津贴；年津 ]X _&  
annual balance 年度余额 f%auz4CZz  
annual disposable income 每年可动用收入 /3Gv51'  
annual estimates 周年预算 Ox43(S0~  
annual fee 年费 QU4'x4YS  
annual general meeting 周年大会 #6m//0 u  
annual growth rate 年增率；每年增长率 p0YTZS ]h  
annual long-term supplement 长期个案每年补助金 I~
T?tm  
annual pensionable emolument 可供计算退休金的年薪 bFx?HM.AGW  
annual report 年报 q{JD]A:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 FRF}V@~  
annual return 周年报表；周年申报表；每年报税表格 "
Ii
!)n,  
Annual Return Rules 《周年报表规则》 F;NZJEy  
annual review of consumer prices 每年消费物价回顾 6<~y!\4;F  
annual roll-forward basis 逐年延展方式 ,zyrBO0 Eq  
annual salary 年薪 _bz,G"w+:  
annual statement 年度报表；年度决算表 b
o"I:)n;  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Tp6ysjao  
annuitant 年金受益人 dX3>j{_  
annuity 年金 %E!0,y,:  
annuity contract 年金合约 p_(hM&>C  
annuity on human life 人寿年金 5Np.&  
antecedent debt 先前的债项 
mLYB6  
ante-dated cheque 倒填日期支票 '}Y8a$(;V  
anticipated expenditure 预期开支 4* hmeS"  
anticipated net profit 预期纯利 _1JvA-  
anticipated revenue 预期收入 -T(V6&'Qi  
anti-inflation measure 反通货膨胀措施 M*{e e0\`r  
anti-inflationary stance 反通货膨胀立场 |ZKchd8Yq  
apparent deficit 表面赤字 J)[(4R>  
apparent financial solvency 表面偿债能力 ozo8 Tr  
apparent partner 表面合伙人 liB>~DVC  
application for personal assessment 个人入息课税申请书 WL~`L!_. A  
application of fund 资金应用 DpR%s",Q  
application to release as liquidator and to destruct the books of accounts and documents i!nl%%  
申请免除清盘人职务及毁灭帐簿与文件 V!=]a^]:  
appointed actuary 委任精算师 eK@Y] !lz  
appointed auditor 委任核数师；委任审计师 LMDa68 s  
appointed trustee 委任的受托人 8+W^t I  
appointer 委任人 )G|UB8]  
apportioned pro rata 按比例分摊 Mt:(w;Y  
apportionment 分配；分摊 G j:|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 u@3w$"Pv1  
apportionment formula 分摊方程式 [)=FZ
F6kG  
apportionment of estate duty 遗产税的分摊 x"d*
[m  
appraisal 估价；评估 3WVHI$A9  
appreciable growth 可观增长 $_UF9l0  
appreciable impact 显着影响 &pAT  
appreciable increase 可观增长 pQhv3F  
appreciation 增值；升值 w{qYP  
appreciation against other currencies 相对其他货币升值 Vqr&)i"b$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s_8!x  
appreciation tax 增值税 3IxT2@H)  
appropriation 拨款；拨用；拨付 ]7O?c=  
appropriation account 拨款帐目 W2k~N X#@  
Appropriation Bill 拨款法案 Glr.)PA  
appropriation-in-aid system 补助拨款办法 J.d `tiN  
approved assets 核准资产 w?C\YKF7  
approved basket stock 认可一篮子证券 PrcM'Q  
approved budget 核准预算 $p@g#3X`  
approved charitable donation 认可慈善捐款 }1P  
approved charitable institution 认可慈善机构 yC5|"+ A$  
approved currency 核准货币；认可货币 *$1)&2i  
approved estimates 核准预算 5%$#3LT|  
approved estimates of expenditure 核准开支预算 k4P.}SJ?  
approved overseas insurer 核准海外保险人 V+q RDQ  
approved overseas trust company 核准海外信托公司 Sq'z<}o  
approved pooled investment fund 核准汇集投资基金 P;/T`R=Vr"  
approved provident fund scheme 认可公积金计划 '$VR_N\  
approved provision 核准拨款 ^b#
E%Rd  
approved redeemable share 核准可赎回股份 ]=3O,\  
approved regional stock 认可地区性证券 2S4z$(x3  
approved retirement scheme 认可退休金计划 V_QVLW  
approved subordinated loan 核准附属贷款 |+bG~~~%j  
arbitrage 套戥；套汇；套利 ;FBc^*q  
arbitrageur 套戥者；套汇者 H#y"3E<s  
arbitrary amount 临时款项 Mg$Z^v|}0  
arrangement 措施；安排；协定 1d"P) 3dQ  
arrears 欠款 Y4O L 82Y  
arrears of pay 欠付薪酬 Y(f-e,  
arrears of revenue 逾期未收税款；逾期未收的帐项 xd3  
articles of association 组织章程；组织细则；组织章程细则 2o/`8+eJu  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Fqv5WoYVf  
ascertainment of profit 确定利润 F8I<4S  
"Asia Clear" “亚洲结算系统” ,L;vN6~  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ;<A/e  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5dk,!Cjg  
Asian Development Fund [ADF] 亚洲发展基金 YovY0nO  
Asian dollar bond 亚洲美元债券 v=>Gvl3&U  
Asian dollar market 亚洲美元市场 NsHveOK1.  
Asian dollar rate 亚洲美元利率 QFYy$T+W  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 a6d
KQ3D  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 I'C,'  
asked price 沽盘；喊价；索价；卖方报价 86g+c  
assessable income 应评税入息 K;PpS*!  
assessable loss 应评税亏损 M=A9ax  
assessable profit 应评税利润 %U7B
0-  
assessable value 应评税值 1c!},O  
assessed profit 估定利润 ~}*;Ko\  
assessed value 经评估价值 0Pk-FSY
|f  
assessment 评税；评定；估价；评税单 Izu.I_$4  
assessment number 评税编号；估价编号 %K7}yy&9C  
assessment of additional tax 补加税评税 cw.7YiU  
assessment of performance 业绩评估；实绩评价 (% P=#vZ  
Assessor 评税主任 Ev16xL8B  
asset price bubbles 资产价格泡沫 wrU[#g,uvr  
asset-backed securities 具资产保证的证券 -wfV  
assets accretion 资产增值 'r%oOZk)z  
assets and liabilities 资产与负债 @\?f77Of6  
assets betterment statement 资产递增表；资产改进表 +IYSWR  
assets lending 实物放款；有抵押贷款 sh2bhv]  
assets of the company passing on the death 死者去世时转移的公司资产 [\1l4C  
assets pledged as security for liabilities 用作负债抵押的资产 vNbA/sM  
assets portfolio 资产投资组合 6]S.1BP  
assets price 资产价格 "_j7kYAl  
assets quality 资产质素 U^&Cvxc[[  
assets realization 资产变现 #8jd,I%L  
assets refinancing arrangement 资产再集资安排 3)a29uc:U  
assets securitization 资产证券化 ltR^IiA}  
assets situated outside Hong Kong 在香港以外地方的资产 <4,
?lZ  
assets stripping 削减资产；拆卖资产 }o-P   
assets value 资产值 N sL"p2w~  
assignee 承让人 uw!|G>  
assignment 转让；转让书；转让契 "S:N-Tf%U  
assignment of interest 权益转让 8A.7=C' z  
assignment of letters patent and trade mark 专利证书及商标转让 }HorR2(`N  
assignment of property 物业转让；物业转让书 #+0R!Y  
assignment right 转让权 >ULp!  
assignor 转让人 c^IEj1@}'?  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 (qN(#~  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 GcW}<g}  
associate member 附属会员 bf/loMtD  
associated body corporate 相联法人团体 ?y)X$D^  
associated company 相联公司；联属公司 9K<a}QJP  
associated corporation 相联法团 eB*8)gYh  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ;r"B?]JO  
公认会计师公会〔英国〕 em}Qv3*#  
Association of Futures Exchange Brokers 香港期货经纪协会 1,'^BgI,  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 c&
-$?f r  
association of underwriters 承保人组织 {2r7:nvR  
assumption of control 接管 x~^I/$  
assurance 担保；保险；转易；转易书 |81N/]EER  
assurance of interest 权益的转易 ~+yo;[1Yc  
at 19XX price 按一九ＸＸ年价格计算 wf%Ep#^6}  
at a discount 按赔价计算；按贴水价格计算；打折扣 A>A'dQ69  
at a premium 按溢价计算；按升水价格计算 >r3< O=Z7  
at call 通知付款；按通知 5Suc#0y  
at constant market price 按固定市价计算 ot#kU 8f  
at constant price 按固定价格计算 79g>7<vp  
at cost 按成本计算 0f/!|c  
at current market price 按当时市价计算；按现时市价计算 {PtTPz  
at current price 按当时价格计算；按现时价格计算 8{%9%{  
at factor cost 按要素成本计算；按生产要素成本计算 L"%eQHEC&  
at money-of-the-day price 按付款当日价格计算 z 5+]Z a~  
at or better 按指定或较佳价位〔买卖指令〕 +lJ]-U|P  
at par 按面值计算；平价 $]JIA|  
at sight 见票即付 Eo&qc 17)`  
at the close 按收市盘 ,D,f9  
at the opening 按开市盘 y|{?>3  
attestation 见证；见证条款 `+c9m^  
at-the-money option 平价期权 #`0z=w/)  
attorney 受权人；受托代表人 ya g  
attornment 新拥有人承认书 }#5roNH~Z  
attributable profit 可归属利润 ItE~MJ5p  
attributable share value 可归属股份价值 a' o8n6i  
Auckland Stock Exchange 奥克兰证券交易所 }p?V5Qp  
auction 拍卖 Vj`s_IPY  
auctioneer 拍卖商 5G;^OI!g  
audit 审计；核数 "0zXpQi,B  
Audit Commission 审计署 6D"`FPC  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] w]o5L  
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〕 _6zP]|VBr  
audit review 帐目审查 y7EX&  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 [Vp2!"  
audited account 审计帐目；经审计的帐目 s FYJQ90it  
audited annual account 经审计的周年帐目 14!a)Ijl  
audited balance sheet 经审计的资产负债表 ?9@Af{b t2  
auditor 核数师；核数主任；审计师 I} fcFL8  
auditor's certificate 核数师证明书；审计师证明书 {<[tYZmj.  
auditor's report 核数师报告；审计师报告 b:cK>fh0_  
Aussie bond 澳元债券 -01 1U!  
austerity budget 紧缩预算 0P3|1=  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 EiP&Y,vT  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^i)Q CDU7  
Australian Dollar [AUD] 澳元 L00;rTs>  
Australian Options Market 澳大利亚期权市场 J*KBG2+13  
Australian Securities Commission 澳洲证券事务监察委员会 Tc5OI'-V  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 3l(;Pt-yI  
Australian Stock Exchange 澳大利亚证券交易所 ,h.Jfo54,  
Austrian Schilling [ATS] 奥地利先令 yi-"hT`  
authentication 认证；鉴证 ,xe@G)a  
authority to purchase 委托购买证；委购书 mW0&uSMD  
authorization 认可；核准；授权；授权书 ieRBD6_  
authorization by direction 指示授权 ;}jbdS3  
authorization by instruction 指令授权 tSc>@Q_|  
authorization by warrant 令状授权 r9a!,^}F  
authorization of unit trust 单位信托的认可 &t|V:_?/x  
authorized agent 指定代理人 AYu'ptDNr  
authorized capital 法定资本 G^@Jgx3n  
authorized clerk 出市员 u+'@>%7  
authorized dealer 认可交易商 [piF MxZP  
authorized financial institution 认可财务机构 hIo S#]  
authorized fund 认可基金 ^npS==Y]!.  
authorized fund house 获授权的基金公司；认可基金公司 :F w"u4WI  
authorized institution 认可机构 7a]Zws  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 V -4*nV  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 .O%1)p  
authorized insurer 获授权保险人；获认可承保人 CSqb)\8Oi*  
authorized investment 特准投资项目 ~7 L)n  
authorized person 获授权人 t,1!`/\  
authorized representative 获授权代表 5QFXj)hR+4  
authorized share capital 法定股本 h*%0@  
automated quotation system 自动报价系统 D)ne *},  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] YEPG[W<kg  
自动交易系统〔香港期货交易所有限公司〕 5OW8G][
  
automatic adjustment mechanism 自动调整机制 ecqz@*d&  
automatic adjustment system 自动调整系统 HZ<f(  
Automatic Clearing House 自动票据交换所
~muIi#4  
automatic exchange rates accumulation system 自动化汇率累集系统 g6/N\[b%  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 vWi.[]  
automatic teller machine [ATM] 自动柜员机 Z0 IxYEp  
autopay 自动转帐 vV\F^  
available assets 可用资产 -,fa{yt-  
available fiscal reserve 现存财政储备 a.&#dxgW[  
available profit 可用利润 $X=D9h  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 H^PqYLjN  
average 平均；平均数；海损 _ kSPUP5  
average basic salary 平均基本薪金 +V+*7s%fL  
average consumer expenditure 平均消费开支；一般消费开支 r~G]2*3  
average cost 平均成本 h[ZN >T  
average cost of land production 增辟土地平均成本 +=*m! 7Mr  
average daily turnover 平均每日成交额 &;h~JS=  
average daily wage rate 平均每日工资率 p1VahjRE-  
average expenditure pattern 平均开支模式 1s}NQ3  
average growth rate 平均增长率 0.BUfuuh  
average net fixed assets 固定资产平均净值 &kjwIg{  
average of relatives 相对价格平均数 fzFvfMAU  
average price 平均价格 R4~zL!7;  
average propensity to consume 平均消费倾向；一般消费倾向 Wt)SdF=U/  
average propensity to save 平均储蓄倾向；一般储蓄倾向 @+\S!o3m  
average rate 平均率 8}?Y;>
s\  
average revenue 平均收入；平均收益 )lDIzLp  
average stock 平均库存；平均存货 L^ #<HQ  
average yearly rent 平均年租  kulQR>u  
avoidance of double taxation 避免双重课税 ZYA.1VrM  
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 T$8@2[  
aO^:dl5  
给你加分了