一些有用的会计术语(也不知道发的地方对不对)A

A: ndD>Oc}"3  
A share Ａ股；甲类股份 3l=q@72  
abatement of tax 减税；减扣免税额 =RWTjTZ   
ABN AMRO Bank N.V. 荷兰银行 ]0D-g2!|A  
above-the-line expenditure 线上项目支出；经常预算支出 VgbNZ{qk@  
above-the-line receipt 线上项目收入；经常预算收入 ^t'mW;C$4  
ABSA Asia Limited 南非联合亚洲有限公司 ;7\Fx8"s[  
absolute change 绝对数值变更 h8(#\E  
absolute expenditure 实际开支 eKr>>4,-P  
absolute guideline figure 绝对准则数字 "=a3"/u  
absolute interest 绝对权益 6Rfv3  
absolute order of discharge 绝对破产解除令 !` 1h *}  
absolute profit margin 绝对利润幅度 oEX,\@+u  
absolute value 实值；绝对值 \kQ)fk]^  
absolutely vested interest 绝对既得权益 xCZ_x$bk  
absorbed cost 已吸收成本；已分摊成本 P|Aac,nE+^  
absorption 吸收；分摊；合并 _&, A  
absorption rate 吸收率；摊配率；分摊率 |!(8c>]Bo  
ACB Finance Limited 亚洲商业财务有限公司 l`\L@~ln  
acceptable form of reciprocity 合理的互惠条件 d.f0OhQ  
acceptable rate 适当利率；适当汇率 =b%f@x_U1  
acceptance agreement 承兑协议 s:_hsmc"  
acceptance for honour 参加承兑 !`_f  
acceptor 承兑人；接受人；受票人 IBNg2Y  
acceptor for honour 参加承兑人 GXZ="3W |  
accident insurance 意外保险 Qm[((6}  
Accident Insurance Association of Hong Kong 香港意外保险公会 i$y=tJehi  
accident insurance scheme 意外保险计划 bkJ bnW=  
accident year basis 意外年度基准 .6gx|V+  
accommodation 通融；贷款 )>ML7y  
accommodation bill 通融票据；空头票据 \ZRII<k5)  
accommodation party 汇票代发人 h.tj8O1  
account balance 帐户余额；帐户结余 tEL;,1  
account book 帐簿 IX+Jf? &^  
account collected in advance 预收款项 nC3+Zka  
account current book 往来帐簿 wwl,F=| Y  
account of after-acquired property 事后取得的财产报告 u[qy1M0  
account of defaulter 拖欠帐目 O ?T~>|  
account payable 应付帐款 Gxd/t#;  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 /6rjGc  
account receivable 应收帐款 XI`_PQco  
account receivable report 应收帐款报表 Kvg=7o  
account statement 结单；帐单；会计财务报表 .45wwouZkc  
account title 帐户名称；会计科目 Z kw-a  
accountant's report 会计师报告 c&T5C,]  
Accountant's Report Rules 会计师报告规则 MNs<yQ9I'  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ai;!Q%B#Q  
Accounting Arrangements 《会计安排》 l]|&j`'O  
accounting basis 会计基础 6teu_FS  
accounting by Official Receiver 破产管理署署长呈交的帐目 Q3>qT84  
Accounting Circular 《会计通告》 XF: wsC  
accounting class 会计类别 EG\L]fmD  
accounting date 记帐日期；会计结算日期 Sp[9vlo8  
accounting for money 款项核算 $MasYi
 
Accounting Officer 会计主任 HZ<#H3_ix  
accounting period 会计报告期；会计期 il>+jVr  
accounting policy 会计政策；会计方针 }F1Asn  
accounting practice 会计惯例 .U(6])%;@  
accounting principle 会计准则 iY>xx~V  
accounting record 会计记录 5V<6_o  
accounting report 会计报告 9y\nO)\Tv  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 w8D8\`i!"  
Accounting Society of China 中国会计学会 _LF'0s*  
accounting statement 会计报表 pXNhU88  
accounting system 会计制度；会计系统 `x=
kb;  
accounting transaction 会计事项；帐务交易 DQhH
U1  
accounting treatment 会计处理 ,;6%s>Cvd(  
accounting year 会计年度 m@nGXl'!  
accretion 增值；添加 fyUW;dj
 
accrual 应计项目；应累算数目 > X AB#  
accrual basis 应计制；权责发生制 (NUX
K  
accrual basis accounting 应计制会计；权责发生制会计 f]1 $`  
accrue 应累算；应计 =O8YU)#  
accrued benefit 应累算利益 #~j$J  
accrued charges 应计费用 QqL?? p-S>  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,dba:D=l  
accrued expenses 应累算费用 `*CoVx~fk  
accrued interest payable 应付利息；应计未付利息 b5g^{bzwu  
accrued interest receivable 应收利息；应计未收利息 *Iw19o-I  
accrued right 累算权益 Q\X_JZ  
accruing profit 应累算的利润 blz#M #  
accumulated fiscal reserve 累积财政储备 R&s/s`pLW  
accumulated profit 累积利润；滚存溢利 Jur$O,u40l  
accumulated reserve 累积储备 6Hc25NuQZ  
accumulation of surplus income 累积收益盈余 7# 'j>]  
acquired assets 既得资产 Uj 3{c  
acquisition 收购；购置；取得 F4(;O7j9  
acquisition cost 购置成本 &[\zs&[@y  
acquisition expenses 购置费用 R(Vd[EGY  
acquisition of 100% interest 收购全部股权 _6FDuCVD-  
acquisition of control 取得控制权 yq3"VFh3d  
acquisition of fixed assets 购置固定资产 ?_pd#W=!  
acquisition of shell “买壳” W(ZEqH2  
acquisition price 收购价 jM*wm~4>@  
act of God 天灾 #O^zA`D   
acting partner 执事合伙人 .f!'>_  
active market 买卖活跃的市场；交投畅旺的市场；旺市 3sBWtz  
active partner 积极参与的合伙人 ^?%ThPo_  
active trading 交投活跃 EHe-wC  
actual circulation 实际流通 fR.raI4et  
actual cost 实际成本 nb5%a  
actual expenditure 实际开支；实际支出 a
[^dK-  
actual income 实际入息；实际收入；实际收益 F`Vp   
actual market 现货市场 Zo-Au  
actual price 现货价；实际价格 ;Xidv9
c  
actual profit 实际利润 d{!zJ+n  
actual quotation 实盘；实际价位；实际报价 J!rZskd  
actual year basis 按实际年度计算 -'W:P'BG  
actuals 实货 7({.kD6  
actuarial investigation 精算调查 $o\Uq  
actuarial principle 精算原则 "z.!h(Eq  
actuarial report 精算师报告 7.5\LTM>9e  
Actuarial Society of Hong Kong 香港精算学会 17Q* <iCs  
actuarial valuation 精算师估值 j@Us7Q)A(  
actuary 精算师 u@wQ )^  
ad referendum agreement 暂定协议；有待覆核的协定 bVRxGn @l  
ad valorem duty 从价税；按值征税 /C<} :R  
ad valorem duty system 从价税制 iEFS>kL8e  
ad valorem fee 从价费 cNN_KA  
ad valorem tariff 从价关税 jM@@N.  
additional allowance 额外免税额 AMgvk`<f  
additional amount for unexpired risk 未过期风险的额外款额 ;c~DBJg'|  
additional assessable profit 补加应评税利润 }=3W(1cu-  
additional assessment 补加评税 p|Fhh\,*`X  
additional commitment 额外承担 G`!;RX  
additional commitment vote 额外承担拨款 uuhvd h=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8DrKq]&  
additional dependent parent allowance 供养父母额外免税额 Qe/=(P<  
additional provision 额外拨款 Hi{!<e2  
additional stamp duty 附加印花税 hG'2(Y!  
additional tax 补加税罚款；补加税款 _Q;M$.[zyR  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 CQY/q@7  
adjudged bankrupt 被裁定破产 $PbN=@  
adjudicated bankrupt 裁定破产人 Y@'1}=`J  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 "ZVBn!  
adjudication of bankruptcy 裁定破产；宣告破产 P3XP=
G`E  
adjudication of insolvency 裁定无力偿还债务 (Gxv?\  
adjusted actual 经调整的实数；调整后的实数 D+_PyK~jc  
adjusted current assets 经调整的流动资产；调整后的流动资产 1/qiE{NW  
adjusted figure 经调整的数字；调整后的数额 [laX~(ND{  
adjusted liabilities 经调整的负债；调整后的负债 0H.B>:pv  
adjusted loss 经调整的亏损；调整后的亏损 kqAQrg]n  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 &sA6o"h~  
adjusted profit 经调整的利润；调整后的利润 ~pSD|WX  
adjusted surplus 经调整的盈余额；调整后的盈余额 o:Z*F0qm  
adjusted value 经调整的价值；调整后的价值 .J\U|r  
adjustment 调整；修订；理算〔保险〕 >-y&k^a=  
adjustment centre 调剂中心 El&pux2  
adjustment lag 调整过程的时间差距；调整时差 A[':O*iB  
adjustment mechanism 调整机制 &<i>)Ss  
adjustment of loss 亏损调整 qXW2a'~  
adjustment process 调整过程；调整程序 .'AHIR&>  
adjustment range 调整幅度 "/XS3sv"s  
administered exchange rate 受管制汇率 ~(0Y`+gC  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 j'0*|f^z  
administration expenses 行政费用 )@`w^\E_~_  
administration fee 手续费；行政费 Q+ST8  
administration in bankruptcy 破产管理 KF-gcRh  
administration order 遗产管理令 \ZDT=?  
administrator 管理人；遗产管理人 yM D*>8/  
administrator of the estate 遗产管理人 lB\j>.c  
admission of debt 债项承认书 ?y45#Tk]  
admission of proof 接纳债权证明 Q}Vho.N@=  
advance 放贷款项；垫付款项；预支款项；预付款项 !%M-w0vC9  
advance account 暂支帐目；预付款帐户 1aMBCh<}JN  
advance compensation 预付补偿金 |QgXSe7  
advance from shareholder 股东垫款 ;%z0iZmg  
advance pending reimbursement 预支以待日后付还 R;V(D3  
advanced economy 先进经济体系 5BCaE)J  
advancement 预付；预付财产 +ow ^xiD  
advances warrant 垫款令 ~ pdf'  
advancing 贷出 K6oXnz}  
adverse balance 逆差 @x J^JcE  
adverse exchange 逆汇 {:FITF3o  
advertisement addressed to shareholders 在报章刊登的致股东通告 &Y=NUDt_  
advice for collection 托收通知书 s*YFN#Wuc  
advice of drawing 提款通知书；汇票通知书 ujWHO$uz!  
advice of payment 付款通知 u#UeJuO  
Advisory Committee [Securities and Futures Commission] et ~gO!1:*  
谘询委员会〔证券及期货事务监察委员会〕 ta6WZu  
Advisory Committee on Diversification 经济多元化谘询委员会 z=Vvb  
affidavit 誓章；遗产申报誓章 w./EJkKI  
affidavit of no receipt 述明无收款的誓章 c`}X2u]k  
affiliate 联号；联营公司；附属公司 2
2r01qH  
affiliated company 附属公司；联号；联营公司 O}f(h5!k  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 a!^wc,  
affordability 负担能力 A07P$3>/W  
African Development Bank [AfDB] 非洲开发银行 +@qk=]3a  
after-acquired property 事后取得的财产 B# H  
after-hours dealing 市后交易 IFTW,9hh  
after-tax profit 税后盈利；税后利润；税后溢利 q(p0#Mk,E  
agency agreement 代理协议 eB@i)w?@o  
agency expenses 代理机构的开支 =K>Z{%i  
agency fee 代理费 y?@Y\ b  
Agency Law 《代理法》 aC$g(>xFt  
agent 代理人；承销人 7VXeu+-P  
agent of company 公司代理人 835Upj>  
agent's fee 代理人费；经纪费 l?1!h2z%  
aggregate 总计；总数；总体数字 p+7BsW.l  
aggregate amount 总款额；总额 l{a&Zy)  
aggregate assets and liabilities 总体资产与负债 \
mu9ikZ<  
aggregate at constant price 按固定价格计算的总体数字 XP^6*}H.*  
aggregate demand 总需求 7~

Ga>BK  
aggregate gross position 总持仓量 yl ;'Ru:  
aggregate limit 总限额 ^[Er%yr0  
aggregate of salaries tax 合计薪俸税 eo_T.q  
aggregate performance 总体表现；总体业绩 4vQHr!$Ep  
aggregate supply 总体供应 9cmJD5OO  
aggregate surplus 总盈余 n1/lE)  
aggregate total 整体总额 l>(G3lIw  
aggregate value 总值；合计价值 `pMI[pLZe  
aggregated basis 合计基准 2*L/c-  
aggregated net chargeable income 合计应课税入息实额 D5m\u$~V  
aggregation 合并计算；合计；总和 RZtL<
2.@  
aggregation of incomes of husband and wife 夫妇入息合并计算 uY~A0I5Z  
aggregation of property 财产的总和 ck~xj0  
agio 差价；贴水 g&vEc1LNo  
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》 bX(*f>G'  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment wqOhJYc  
《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》 ,;-*q}
U  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment wf@2&vJ  
《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》 Qd4T?5 vG  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment &P3vcB  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 [;f"',)y,  
agreement for a settlement 授产协议 ^aW[~ c  
agreement for assignment 转让协议 8)!;[G|  
agreement for sale 售卖协议；买卖协议  :Y
3?,  
agreement for sale and purchase 买卖协议 NGY I%:  
agreement for the payment of interest 支付利息协议 qi2dTB  
agreement for the repayment of money 还款协议 r*wKYb  
agreement of reinsurance 再保险协议 F]*-i 55S  
Agricultural Bank of China 中国农业银行 RHbp:Mlk  
air passenger departure tax 飞机乘客离境税 R*0F)M  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 6v#G'M#r  
airport tax 机场税 *]6dV'  
alcohol duty 酒精税 W8NA.  
alienation 让与；让渡；转让 ^e,RM_.  
alimony 生活费；赡养费 i?/?{p$#a-  
All Ordinaries Index [AOI] 所有普通股指数 `7_LJ \>I  
all risks 全险；综合险 ~&:R\  
All Sales Record for Stock Market 《股票市场成交报告》 ECzNByP  
Allied Capital Resources Limited 新联财务有限公司 \(FDR  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 _64@zdL+  
allocation letter 拨款信件 -JENY|6  
allocation of fund 分配款项；预留款项 @ 1A_eF  
allocation of profit 利润分配；溢利分配 ix+x-G  
allocation warrant 拨款令 i|^6s87"N2  
allotment 分配；配股 EvmmQ  
allotment notice 股份配售通知；配股通知 { bn#:75r  
allotment of shares 股份分配 !?*!"S-Sl  
allowable 可获宽免；免税的 AZy2Pu56  
allowable business loss 可扣除的营业亏损 []0~9,u  
allowable expenses 可扣税的支出 :a@z53X@M  
allowance 免税额；津贴；备抵；准备金 Y7)@(7G)\  
allowance for debts 债项的免税额 2oG|l!C  
allowance for depreciation by wear and tear 耗损折旧免税额 Ig KAD#2a  
allowance for funeral expenses 殡殓费的免税额 h,'+w  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2QRn c"  
allowance for repairs and outgoings 修葺及支出方面的免税额 |=T<WU1$  
allowance to debtor 给债务人的津贴 [9_ (+E[}  
alteration of capital 资本更改 Gnt!!1_8L  
alternate trustee 候补受托人 +:%FJCOT  
amalgamation 合并 K>6k@okO  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s*~o%emw  
ambit of charges 征税范围；收费范围 tlgvBRH>  
amended valuation 经修订的估值 "'B%.a#k  
American Commodities Exchange 美国商品交易所 [Mc5N  
American Express Bank Limited 美国运通银行 ]!aa#?Fc  
American Stock Exchange 美国证券交易所 J6ShI
Pc  
amortization 摊销 A_~
5|  
amount due from banks 存放银行同业的款项 MjC%6%HI  
amount due from banks abroad 存放海外银行同业的款项 "\r~,S{:  
amount due from holding companies 控股公司欠款 <SZO- -+lB  
amount due from local banks 存放本港银行同业的款项 XSjelA?  
amount due to banks 银行同业的存款 CZRo{2!?U  
amount due to banks abroad 海外银行同业的存款 \Egc5{   
amount due to holding companies 控股公司存款 f {Z%:H  
amount due to local banks 本港银行同业的存款 ja- ~`  
amount due to outport banks 外埠银行同业的存款 i%4k5[f.:  
amount for note issue 发行纸币的款额 -z$2pXT ^  
amount of bond 担保契据的款额 ?(8%S
PRk  
amount of consideration 代价款额 y?#J`o- O  
amount of contribution 供款数额 ;S`-9}6  
amount of indebtedness 负债款额 (x0*(*A}  
amount of principal of the loan 贷款本金额 lkg*AAR?'  
amount of rates chargeable 应征差饷数额 ~"2@A F
  
amount of share capital 股本额 ~!9Px j*  
amount of sums assured 承保款额 yGGB  
amount of variation 变动幅度 ZCFf@2&z8  
amount of vote 拨款数额 ?lN8~Ze  
amount payable 应付款额 Wx)U<:^e  
amount receivable 应收款额 X/K)kIi  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1 3`0d  
analysis 分析 e)dWa'2<  
ancillary risk 附属风险 D8AIVK]  
annual account 周年帐目；周年帐目报表；年度决算；年结 !LOors za  
annual accounting date 年结日期 g
^$11  
annual allowance 每年免税额；年积金；年度津贴；年津 Pph8"`mv.m  
annual balance 年度余额 xf"5<PTW</  
annual disposable income 每年可动用收入 6.h  
annual estimates 周年预算 7Ljj#!`lUp  
annual fee 年费 A a} o*  
annual general meeting 周年大会 uoY`qF.`  
annual growth rate 年增率；每年增长率 l()MYuLNV  
annual long-term supplement 长期个案每年补助金 2, "q_d'V  
annual pensionable emolument 可供计算退休金的年薪 ,,gLrVk  
annual report 年报 Tb1}XvZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]ZzG!7  
annual return 周年报表；周年申报表；每年报税表格 q6JW@GT  
Annual Return Rules 《周年报表规则》 Xu94v{u3  
annual review of consumer prices 每年消费物价回顾 Z<|_+7T  
annual roll-forward basis 逐年延展方式 Iei7!KLW  
annual salary 年薪 R 4$Q3vcH  
annual statement 年度报表；年度决算表 Sja{$zL+W  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 WCmNibj  
annuitant 年金受益人 sC5uA .?>9  
annuity 年金 4!~ .6cp3  
annuity contract 年金合约 yC 7Vb P  
annuity on human life 人寿年金 QK!:q{  
antecedent debt 先前的债项 3E!<p  
ante-dated cheque 倒填日期支票 "R2t&X[9  
anticipated expenditure 预期开支 DxKfWb5 R  
anticipated net profit 预期纯利 .d~]e2x  
anticipated revenue 预期收入 V l~Y  
anti-inflation measure 反通货膨胀措施 xPDA475Cw3  
anti-inflationary stance 反通货膨胀立场 F\=Rm  
apparent deficit 表面赤字 Vx6?@R  
apparent financial solvency 表面偿债能力 fHe0
W  
apparent partner 表面合伙人 yOUX E>-  
application for personal assessment 个人入息课税申请书 (ND5CKCR^  
application of fund 资金应用 r3H}*Wpf  
application to release as liquidator and to destruct the books of accounts and documents Ur([L&  
申请免除清盘人职务及毁灭帐簿与文件 k'ZUBTRq!  
appointed actuary 委任精算师 3_\{[_W  
appointed auditor 委任核数师；委任审计师 2@3.xG  
appointed trustee 委任的受托人 }x?H ~QQT  
appointer 委任人 1KYbL8c  
apportioned pro rata 按比例分摊 p37zz4  
apportionment 分配；分摊 ,]uX:h-EM  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )0U3w#,JQ  
apportionment formula 分摊方程式 ..]*Ao2  
apportionment of estate duty 遗产税的分摊 RJRq` T|m  
appraisal 估价；评估 A!ioji+{[  
appreciable growth 可观增长 {;iHYr-zs  
appreciable impact 显着影响 /}nrF4S  
appreciable increase 可观增长 tSb?]J  
appreciation 增值；升值 uqa4&2(I=j  
appreciation against other currencies 相对其他货币升值 UROj9COv  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 G=C5T(  
appreciation tax 增值税 ^0Q=#p  
appropriation 拨款；拨用；拨付 50`iCD  
appropriation account 拨款帐目 EO].qN-8  
Appropriation Bill 拨款法案 P('t6MVlT  
appropriation-in-aid system 补助拨款办法 "s>fV9YyZ  
approved assets 核准资产 C'-zh\a  
approved basket stock 认可一篮子证券 L`jB)wF/J  
approved budget 核准预算 aI={,\  
approved charitable donation 认可慈善捐款 5"kx}f2$  
approved charitable institution 认可慈善机构 S~k 0@  
approved currency 核准货币；认可货币 %9QMzz5  
approved estimates 核准预算 9P7xoXJ@y  
approved estimates of expenditure 核准开支预算 "B9[cDM&  
approved overseas insurer 核准海外保险人  vr{'FMc  
approved overseas trust company 核准海外信托公司 5>ADw3z'  
approved pooled investment fund 核准汇集投资基金 1C0Y0{6,  
approved provident fund scheme 认可公积金计划 3'[Rvy{  
approved provision 核准拨款 [arTx^  
approved redeemable share 核准可赎回股份 <o&o=Y8  
approved regional stock 认可地区性证券 DIG0:)4R.  
approved retirement scheme 认可退休金计划 Jtp>m?1Ve  
approved subordinated loan 核准附属贷款 vXyuEEe  
arbitrage 套戥；套汇；套利  's>#8;X  
arbitrageur 套戥者；套汇者 ,C{^`Bk-W  
arbitrary amount 临时款项 6wb^*dD92  
arrangement 措施；安排；协定 b8N[."~:  
arrears 欠款 G{NSAaD[  
arrears of pay 欠付薪酬 ` URSv,(  
arrears of revenue 逾期未收税款；逾期未收的帐项 -XBKOybHBO  
articles of association 组织章程；组织细则；组织章程细则 (VYR
!(17  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 83KfM!w  
ascertainment of profit 确定利润 h_&4p=SQ  
"Asia Clear" “亚洲结算系统” 3z
,v#2  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 X~v4
"|a  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5c:'>  
Asian Development Fund [ADF] 亚洲发展基金 IjG5X[@  
Asian dollar bond 亚洲美元债券 1mJbQ#5  
Asian dollar market 亚洲美元市场 tS\=<T  
Asian dollar rate 亚洲美元利率 ZjU=~)O}H  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 GA|/7[I}  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 JsmbW|t^  
asked price 沽盘；喊价；索价；卖方报价 ^uyNv-'F  
assessable income 应评税入息 E tJ~dL)  
assessable loss 应评税亏损 VLcyPM@"Q!  
assessable profit 应评税利润 brg":V1a  
assessable value 应评税值 j|VXC(6P,  
assessed profit 估定利润 81g9ZV(4  
assessed value 经评估价值 Ro'jM0(KE  
assessment 评税；评定；估价；评税单 Md8(`@`o  
assessment number 评税编号；估价编号 |Du,UY/  
assessment of additional tax 补加税评税  d?:`n9`  
assessment of performance 业绩评估；实绩评价 r0F_;  
Assessor 评税主任 RVc)") hQj  
asset price bubbles 资产价格泡沫  9t{|_G  
asset-backed securities 具资产保证的证券 }FPM-M3y  
assets accretion 资产增值 {UB%(E[Mr  
assets and liabilities 资产与负债 H
Uj+-  
assets betterment statement 资产递增表；资产改进表 [O^}rUqq  
assets lending 实物放款；有抵押贷款 0TTIaa$  
assets of the company passing on the death 死者去世时转移的公司资产 DpA\r_D  
assets pledged as security for liabilities 用作负债抵押的资产 "_ LkZBW.  
assets portfolio 资产投资组合 hzaLx8L  
assets price 资产价格 :3*`IB !  
assets quality 资产质素 )fNGB]%  
assets realization 资产变现 q}>M& *  
assets refinancing arrangement 资产再集资安排 3
YR* ^  
assets securitization 资产证券化 Uh|TDuM  
assets situated outside Hong Kong 在香港以外地方的资产 ]{YN{
 
assets stripping 削减资产；拆卖资产 !L4dUMo  
assets value 资产值 Dba+z-3Nzy  
assignee 承让人 B-!guf rnY  
assignment 转让；转让书；转让契 8NnhT E  
assignment of interest 权益转让 z>6.[Z(T  
assignment of letters patent and trade mark 专利证书及商标转让 c Qld$  
assignment of property 物业转让；物业转让书 u\`/Nhn  
assignment right 转让权 ~6p5H}'H1  
assignor 转让人 RNGO~:k?r  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 P,(9cyS{  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ~\2;i]|  
associate member 附属会员 ucw`;<d8  
associated body corporate 相联法人团体 7g-Dfg.w
 
associated company 相联公司；联属公司 X$/E>I  
associated corporation 相联法团 j*XjY[  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] >f>V5L%1  
公认会计师公会〔英国〕 St
EQ -k  
Association of Futures Exchange Brokers 香港期货经纪协会 !?jK1{E3  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 +<&E3Or  
association of underwriters 承保人组织 nt7|f,_J  
assumption of control 接管 ;:P7}v fz!  
assurance 担保；保险；转易；转易书 >GgE,h  
assurance of interest 权益的转易 R0{Qy*YQ`  
at 19XX price 按一九ＸＸ年价格计算 TZe+<~4*i%  
at a discount 按赔价计算；按贴水价格计算；打折扣 v' C@jsxM  
at a premium 按溢价计算；按升水价格计算 +a-D#^2;  
at call 通知付款；按通知 8`}l\ Y  
at constant market price 按固定市价计算 $Jcq7E~  
at constant price 按固定价格计算 yKYl@&H/%  
at cost 按成本计算 @9aGz6k+  
at current market price 按当时市价计算；按现时市价计算 h{I`7X  
at current price 按当时价格计算；按现时价格计算 /w0
sj`;"  
at factor cost 按要素成本计算；按生产要素成本计算 a_Jb>}  
at money-of-the-day price 按付款当日价格计算 nh<Z1tMU  
at or better 按指定或较佳价位〔买卖指令〕 GSP?X$E  
at par 按面值计算；平价 YNI;h%w  
at sight 见票即付 yx2z%E  
at the close 按收市盘 C#0brCQq3  
at the opening 按开市盘 (i\)|c/a7  
attestation 见证；见证条款 a~,Kz\Tt  
at-the-money option 平价期权 F'1k<V?  
attorney 受权人；受托代表人 sMP:sCRC  
attornment 新拥有人承认书 #00D?nC  
attributable profit 可归属利润 ^
ESUMXb  
attributable share value 可归属股份价值 K!p,x;YX  
Auckland Stock Exchange 奥克兰证券交易所 R }1W  
auction 拍卖 .@@an;C  
auctioneer 拍卖商 $%Z3;:<Uf-  
audit 审计；核数 *#zS^b n  
Audit Commission 审计署 m~;B:LN<  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] (Izf L1  
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〕 iUTU*El>  
audit review 帐目审查 f~q4{  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 L"^OdpOs  
audited account 审计帐目；经审计的帐目 k=`$6(>Fz  
audited annual account 经审计的周年帐目 "CBRPp
 
audited balance sheet 经审计的资产负债表 #BsW  
auditor 核数师；核数主任；审计师 6x/s|RWL1  
auditor's certificate 核数师证明书；审计师证明书 }-74f  
auditor's report 核数师报告；审计师报告 9mDnKW  
Aussie bond 澳元债券 "Kq>#I'%W  
austerity budget 紧缩预算 FI$XSG  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 grspt}  
Australia All Ordinaries Index 澳洲所有普通股票指数 `"c'
z;  
Australian Dollar [AUD] 澳元 `;
$h'eI9  
Australian Options Market 澳大利亚期权市场 ->h5T%sn  
Australian Securities Commission 澳洲证券事务监察委员会 h,t:]  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 P3!Atnv2  
Australian Stock Exchange 澳大利亚证券交易所 q6REh;$  
Austrian Schilling [ATS] 奥地利先令 CcY7$D  
authentication 认证；鉴证 NO2(vE  
authority to purchase 委托购买证；委购书 Vc _:*  
authorization 认可；核准；授权；授权书 WqE '(  
authorization by direction 指示授权 IB8gDP2  
authorization by instruction 指令授权 gqfDacDJL  
authorization by warrant 令状授权 6J\fF tB@V  
authorization of unit trust 单位信托的认可 >La><.z~  
authorized agent 指定代理人 q(Hip<6p  
authorized capital 法定资本 O[FZq47  
authorized clerk 出市员 7\X$7  
authorized dealer 认可交易商 {~_Y _-  
authorized financial institution 认可财务机构 Bd&`Xfebj  
authorized fund 认可基金 VO_dA4C}z  
authorized fund house 获授权的基金公司；认可基金公司 gw+eM,Yp  
authorized institution 认可机构 gfN2/TDC]P  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 epkD*7  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 R!6=7  
authorized insurer 获授权保险人；获认可承保人 6]n/+[ ks  
authorized investment 特准投资项目 o/^1Wm=  
authorized person 获授权人 \J3/keL  
authorized representative 获授权代表 u%B&WwHG  
authorized share capital 法定股本 ;|HL+je;Z  
automated quotation system 自动报价系统 Z7z]2v3}c  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 8I.VJ3Q  
自动交易系统〔香港期货交易所有限公司〕
JYJU&u  
automatic adjustment mechanism 自动调整机制 wXbsS)#/  
automatic adjustment system 自动调整系统 ugLlI2 nJ  
Automatic Clearing House 自动票据交换所 Gq1)1  
automatic exchange rates accumulation system 自动化汇率累集系统 r[pF^y0   
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ;&S;%W>|  
automatic teller machine [ATM] 自动柜员机 9->q|E4  
autopay 自动转帐 y
`So&:1  
available assets 可用资产 m*Cu-6&qd  
available fiscal reserve 现存财政储备 o2naVxetE  
available profit 可用利润 Skxd<gv  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 $(rc/h0/E  
average 平均；平均数；海损 ,[l
`zp  
average basic salary 平均基本薪金 p0VUh!  
average consumer expenditure 平均消费开支；一般消费开支 #K|9^4jt  
average cost 平均成本 wd+K`I/v7h  
average cost of land production 增辟土地平均成本 I 8zG~L%"  
average daily turnover 平均每日成交额 d:rGyA]  
average daily wage rate 平均每日工资率 $FX,zC<=  
average expenditure pattern 平均开支模式 g`[$XiR  
average growth rate 平均增长率 IPtvuEju\  
average net fixed assets 固定资产平均净值 >{nH v)  
average of relatives 相对价格平均数 l'"'o~MC  
average price 平均价格 v0LGdX)/Y  
average propensity to consume 平均消费倾向；一般消费倾向 prrT:Y  
average propensity to save 平均储蓄倾向；一般储蓄倾向 nB] Ia?  
average rate 平均率 s`;f2B/|  
average revenue 平均收入；平均收益 +~35G:&:  
average stock 平均库存；平均存货 x-;`-Uo%  
average yearly rent 平均年租 5k$vlC#[H  
avoidance of double taxation 避免双重课税 HdNnUDb$B  
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 #fDs[  
 f^b K=#  
给你加分了