一些有用的会计术语(也不知道发的地方对不对)A

A: R~5*#r@f  
A share Ａ股；甲类股份 XZdr`$zf  
abatement of tax 减税；减扣免税额 O][Nl^dl  
ABN AMRO Bank N.V. 荷兰银行 i$^B-  
above-the-line expenditure 线上项目支出；经常预算支出 11y.z^  
above-the-line receipt 线上项目收入；经常预算收入 %::deV7  
ABSA Asia Limited 南非联合亚洲有限公司 dbuJ~?D,  
absolute change 绝对数值变更 'tu@`7*  
absolute expenditure 实际开支 /sT ^lf=  
absolute guideline figure 绝对准则数字 Am4^v?q  
absolute interest 绝对权益 W6Aj
<{\F  
absolute order of discharge 绝对破产解除令 6;[/9  
absolute profit margin 绝对利润幅度 1S(\2{Ylo  
absolute value 实值；绝对值 7Cd_zZ  
absolutely vested interest 绝对既得权益 X:``{!~geo  
absorbed cost 已吸收成本；已分摊成本 uQu/(5  
absorption 吸收；分摊；合并 >g>`!Sf  
absorption rate 吸收率；摊配率；分摊率 E_D ^O  
ACB Finance Limited 亚洲商业财务有限公司 ]dbSa1?  
acceptable form of reciprocity 合理的互惠条件 0+<eRR9-  
acceptable rate 适当利率；适当汇率 4o4 =  
acceptance agreement 承兑协议 l/png:  
acceptance for honour 参加承兑 MYhx'[4[3  
acceptor 承兑人；接受人；受票人 Z 5)_B,E:X  
acceptor for honour 参加承兑人 ,c%K)KuPK.  
accident insurance 意外保险 <ql w+RVt  
Accident Insurance Association of Hong Kong 香港意外保险公会 m&`(pf4A  
accident insurance scheme 意外保险计划 Gkv~e?Kc~^  
accident year basis 意外年度基准 \SiHrr5  
accommodation 通融；贷款 S2 "=B&,}  
accommodation bill 通融票据；空头票据 m UWkb  
accommodation party 汇票代发人 =0PRAc  
account balance 帐户余额；帐户结余 B?#kW!wj  
account book 帐簿 bKuj po6  
account collected in advance 预收款项 I!@s6tG  
account current book 往来帐簿 "7yNKO;W  
account of after-acquired property 事后取得的财产报告 &`yOIX-H_  
account of defaulter 拖欠帐目 Gh2Q$w:  
account payable 应付帐款 `/w\2n  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 R{) Q1~H=q  
account receivable 应收帐款 hY=w|b=Y  
account receivable report 应收帐款报表 ) Kc%8hBv  
account statement 结单；帐单；会计财务报表 *m$PH"  
account title 帐户名称；会计科目 MZ5Y\-nq\  
accountant's report 会计师报告 BU9J_rCIv  
Accountant's Report Rules 会计师报告规则 -!|WZ   
accounting and auditing procedure 会计与审计程序；会计与核数程序 :GQIlA8cF$  
Accounting Arrangements 《会计安排》 Jh43)#G-  
accounting basis 会计基础 zRV!(Y
 
accounting by Official Receiver 破产管理署署长呈交的帐目 nJleef9  
Accounting Circular 《会计通告》 &v$,pg%-:  
accounting class 会计类别 8wII{FHX  
accounting date 记帐日期；会计结算日期 x*h?%egB!p  
accounting for money 款项核算 [Y$5zeA  
Accounting Officer 会计主任 os1?6z~  
accounting period 会计报告期；会计期 Zn@W7c,_I  
accounting policy 会计政策；会计方针 l@N;sI<O-  
accounting practice 会计惯例 OQ(D5GR:4  
accounting principle 会计准则 ok`]:gf  
accounting record 会计记录 T0`"kjE  
accounting report 会计报告 69C8-fF0[I  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 hI
|/>4<  
Accounting Society of China 中国会计学会 ,{?q^"  
accounting statement 会计报表 ,\o<y|+`S  
accounting system 会计制度；会计系统 n$XdSh/  
accounting transaction 会计事项；帐务交易 y !<'r
g  
accounting treatment 会计处理 20UqJM8Ot  
accounting year 会计年度 aXdf>2c{JD  
accretion 增值；添加 #e.jY_  
accrual 应计项目；应累算数目 K4!P'  
accrual basis 应计制；权责发生制 Gz>Lqd  
accrual basis accounting 应计制会计；权责发生制会计
|1(rr%  
accrue 应累算；应计 Mlv<r=E  
accrued benefit 应累算利益 )?w&oIj5  
accrued charges 应计费用 g.x=pt  
accrued cumulative preference share dividend 应累算的累积优先股股息 / l".}S  
accrued expenses 应累算费用 a-]hW=[  
accrued interest payable 应付利息；应计未付利息 T&r +G!2  
accrued interest receivable 应收利息；应计未收利息 N%9h~G  
accrued right 累算权益 #>8T*B  
accruing profit 应累算的利润 e,f ;  
accumulated fiscal reserve 累积财政储备 PSTu/^  
accumulated profit 累积利润；滚存溢利 t`"^7YFS>  
accumulated reserve 累积储备 iOT)0@f'  
accumulation of surplus income 累积收益盈余 [J0*+C9P*  
acquired assets 既得资产 ^ <qrM  
acquisition 收购；购置；取得 3{<R5wUo"  
acquisition cost 购置成本 E'5Ajtw;  
acquisition expenses 购置费用 UvkJ?Bu  
acquisition of 100% interest 收购全部股权 *Ph]F$ZP  
acquisition of control 取得控制权 dG&2,n'f  
acquisition of fixed assets 购置固定资产 aje^Z=]  
acquisition of shell “买壳” -uWKY6 :5  
acquisition price 收购价 \bhOPK>w  
act of God 天灾 9~@<-6jE3b  
acting partner 执事合伙人 J &!B|TS  
active market 买卖活跃的市场；交投畅旺的市场；旺市 )YuRjBcp,"  
active partner 积极参与的合伙人 +}Xr1fr{jw  
active trading 交投活跃 *FV0Vy  
actual circulation 实际流通 )ll?-FZ   
actual cost 实际成本 7zD- ?%  
actual expenditure 实际开支；实际支出 * R%.a^R  
actual income 实际入息；实际收入；实际收益 6Wj@r!u  
actual market 现货市场 JE0?@PI$  
actual price 现货价；实际价格 fr+@HUOxsl  
actual profit 实际利润 /b.$jnqL  
actual quotation 实盘；实际价位；实际报价 [?-]PZ  
actual year basis 按实际年度计算 ]}Pl%.  
actuals 实货 [ S5bj]D  
actuarial investigation 精算调查 hwiKOP  
actuarial principle 精算原则 >DL/..  
actuarial report 精算师报告 jm[}M  
Actuarial Society of Hong Kong 香港精算学会 _=ugxL #eB  
actuarial valuation 精算师估值 UL+E,=  
actuary 精算师 Bwjg#1E  
ad referendum agreement 暂定协议；有待覆核的协定 eY T8$  
ad valorem duty 从价税；按值征税 M[~Jaxw%  
ad valorem duty system 从价税制 (]2<?x*  
ad valorem fee 从价费 )8;{nqoC  
ad valorem tariff 从价关税 n ]w7Zj  
additional allowance 额外免税额 xw?CMA  
additional amount for unexpired risk 未过期风险的额外款额 J"-_{)0lD  
additional assessable profit 补加应评税利润 v"rl5x  
additional assessment 补加评税 vF"c  
additional commitment 额外承担 Vu}806kB  
additional commitment vote 额外承担拨款 7Yuk  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @7-=zt+f  
additional dependent parent allowance 供养父母额外免税额 [4p=X=B  
additional provision 额外拨款 (Akd8}nf~  
additional stamp duty 附加印花税 C` pp  
additional tax 补加税罚款；补加税款 O@s{uZ|A6  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 h1#S+k  
adjudged bankrupt 被裁定破产 5.wiTy  
adjudicated bankrupt 裁定破产人 lr WLN  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 e#.\^   
adjudication of bankruptcy 裁定破产；宣告破产 E#8
_hT]5  
adjudication of insolvency 裁定无力偿还债务 ~;[&K%n  
adjusted actual 经调整的实数；调整后的实数 R2l[Q){!  
adjusted current assets 经调整的流动资产；调整后的流动资产 rJDnuR  
adjusted figure 经调整的数字；调整后的数额 YgEM:'1f  
adjusted liabilities 经调整的负债；调整后的负债 q/$GE,"  
adjusted loss 经调整的亏损；调整后的亏损 D}w<84qX  
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 n12UBvc}%  
adjusted profit 经调整的利润；调整后的利润 a5a1'IVq  
adjusted surplus 经调整的盈余额；调整后的盈余额 !i^]UN   
adjusted value 经调整的价值；调整后的价值 >V(zJ  
adjustment 调整；修订；理算〔保险〕 |Ab{H%  
adjustment centre 调剂中心 SET-8f  
adjustment lag 调整过程的时间差距；调整时差 Txo@U  
adjustment mechanism 调整机制 c5("-xB  
adjustment of loss 亏损调整 iX%[YQ |  
adjustment process 调整过程；调整程序 &'s^nn]  
adjustment range 调整幅度 M ?*Tf&  
administered exchange rate 受管制汇率 34ha26\np  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 vIVr@1S  
administration expenses 行政费用 9x?B5Ap[  
administration fee 手续费；行政费 O+_N!/  
administration in bankruptcy 破产管理 ZHCr2^w6  
administration order 遗产管理令 Q[uAIyv0  
administrator 管理人；遗产管理人 77*qkKr  
administrator of the estate 遗产管理人 If;R?j0;Q  
admission of debt 债项承认书 4O(@'#LLz  
admission of proof 接纳债权证明 r,4lqar;E  
advance 放贷款项；垫付款项；预支款项；预付款项 X D) 8?  
advance account 暂支帐目；预付款帐户 zI^Da!r.  
advance compensation 预付补偿金 L]I3P|y_  
advance from shareholder 股东垫款 /THnfy\  
advance pending reimbursement 预支以待日后付还 pj!:[d  
advanced economy 先进经济体系 Iq^if>  
advancement 预付；预付财产 Hd%!Nt\u  
advances warrant 垫款令 78d_io}w  
advancing 贷出 NG
" yPn  
adverse balance 逆差 Bd5+/G=m  
adverse exchange 逆汇 $w)~xE5;  
advertisement addressed to shareholders 在报章刊登的致股东通告 ;#
&fgj  
advice for collection 托收通知书 -f9]v9|l  
advice of drawing 提款通知书；汇票通知书 *"cD.)]#2  
advice of payment 付款通知 XKqK<!F  
Advisory Committee [Securities and Futures Commission] MS*G-C  
谘询委员会〔证券及期货事务监察委员会〕 WhFS2Jl0  
Advisory Committee on Diversification 经济多元化谘询委员会 rA1
qSG~c  
affidavit 誓章；遗产申报誓章 rQJ"&CapT  
affidavit of no receipt 述明无收款的誓章 K"\MU  
affiliate 联号；联营公司；附属公司
Hm fXe  
affiliated company 附属公司；联号；联营公司 wzh]97b  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 GX?*1  
affordability 负担能力 YTQps&mD.  
African Development Bank [AfDB] 非洲开发银行 J-V49X#  
after-acquired property 事后取得的财产 _6MdF<Xb/  
after-hours dealing 市后交易 B[F-gq-  
after-tax profit 税后盈利；税后利润；税后溢利 ka/XK[/'  
agency agreement 代理协议 ``u:l
L  
agency expenses 代理机构的开支 Gr: 3{o`  
agency fee 代理费 __I/F6{ 9V  
Agency Law 《代理法》 ^:u?ye;  
agent 代理人；承销人 3F+Jdr'  
agent of company 公司代理人 BAV>o|-K  
agent's fee 代理人费；经纪费 C!&y  
aggregate 总计；总数；总体数字 ,O]l~)sr|  
aggregate amount 总款额；总额 4Po)xo  
aggregate assets and liabilities 总体资产与负债 XV>&F{  
aggregate at constant price 按固定价格计算的总体数字 inAAgW#s}  
aggregate demand 总需求 =P`~t<ajB  
aggregate gross position 总持仓量 \:v$ZEDJ>  
aggregate limit 总限额 7NL%$Vf  
aggregate of salaries tax 合计薪俸税 %}&(h/= e  
aggregate performance 总体表现；总体业绩 S&(^<gwl  
aggregate supply 总体供应
^$-Ye]<  
aggregate surplus 总盈余 [ohBPQO  
aggregate total 整体总额 \.#p_U5In  
aggregate value 总值；合计价值 A&,,9G<  
aggregated basis 合计基准 1ibnx2^YB  
aggregated net chargeable income 合计应课税入息实额 R^n@.^8s  
aggregation 合并计算；合计；总和 ,*Z.  
aggregation of incomes of husband and wife 夫妇入息合并计算 HjA_g0u  
aggregation of property 财产的总和 p'f%%#I  
agio 差价；贴水 ys'T~Cs  
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》 @hif$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment v,OpTu
:1  
《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》 u6Je@e_!  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment --fFpM3EvS  
《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》 &(blN.2  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment bMKL1+y(  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 + G;LX'B  
agreement for a settlement 授产协议 >&S0#>wmyG  
agreement for assignment 转让协议 aWy]9F&C:  
agreement for sale 售卖协议；买卖协议 z;

Q<F  
agreement for sale and purchase 买卖协议 2i7e
#  
agreement for the payment of interest 支付利息协议 ?LaUed'  
agreement for the repayment of money 还款协议 &:5\"b  
agreement of reinsurance 再保险协议 k?6z_vu  
Agricultural Bank of China 中国农业银行 z@Hp,|Vy[  
air passenger departure tax 飞机乘客离境税 [/ M`  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 DmqSQA  
airport tax 机场税 U@F)2?  
alcohol duty 酒精税 "TS  
alienation 让与；让渡；转让
H'=(`  
alimony 生活费；赡养费 +jP~s  
All Ordinaries Index [AOI] 所有普通股指数 WYrI|^[>  
all risks 全险；综合险 6#e::GD  
All Sales Record for Stock Market 《股票市场成交报告》 lfN~A"X  
Allied Capital Resources Limited 新联财务有限公司 Sw[{JB;y,  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ,Hn^z<f   
allocation letter 拨款信件 OGO~f;7  
allocation of fund 分配款项；预留款项 ds:->+o  
allocation of profit 利润分配；溢利分配 9GLb"6+PK  
allocation warrant 拨款令 7KjUW\mN2Z  
allotment 分配；配股 hBU\'.x  
allotment notice 股份配售通知；配股通知 6oD\-H  
allotment of shares 股份分配 k`{7
}zxS  
allowable 可获宽免；免税的 +q<B.XxkA  
allowable business loss 可扣除的营业亏损 !CUoHTmB  
allowable expenses 可扣税的支出 TsQU6NNE  
allowance 免税额；津贴；备抵；准备金 a W
%5~3  
allowance for debts 债项的免税额 d3;qsUh$yv  
allowance for depreciation by wear and tear 耗损折旧免税额 x=Hndx^  
allowance for funeral expenses 殡殓费的免税额 Q.U$nph\%d  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 I+(/TP  
allowance for repairs and outgoings 修葺及支出方面的免税额 M*eJ JY  
allowance to debtor 给债务人的津贴 eH%RNtP`  
alteration of capital 资本更改 OJAIaC\  
alternate trustee 候补受托人 qMYe{{r  
amalgamation 合并 8,"yNq  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Q{g;J`Z)p  
ambit of charges 征税范围；收费范围 Tr&M~Lgb)  
amended valuation 经修订的估值 2aN<w'pA  
American Commodities Exchange 美国商品交易所 U/l?>lOD\  
American Express Bank Limited 美国运通银行 BX+.0M  
American Stock Exchange 美国证券交易所
7q=G&e7  
amortization 摊销 @A<PkpNL  
amount due from banks 存放银行同业的款项 bGF7Z
h9  
amount due from banks abroad 存放海外银行同业的款项 g\SrO {*  
amount due from holding companies 控股公司欠款 ,XkGe  
amount due from local banks 存放本港银行同业的款项 9W ^xlid6  
amount due to banks 银行同业的存款 ~|ss*`CT  
amount due to banks abroad 海外银行同业的存款 O1&b]C#  
amount due to holding companies 控股公司存款 ^wb:C[r!V  
amount due to local banks 本港银行同业的存款 >Z.\J2wM<j  
amount due to outport banks 外埠银行同业的存款 eLD|A=X?  
amount for note issue 发行纸币的款额 KhbY
r$  
amount of bond 担保契据的款额 .Dg*\ h  
amount of consideration 代价款额 kzn[ =P  
amount of contribution 供款数额 Hu3wdq  
amount of indebtedness 负债款额 [U, ?R  
amount of principal of the loan 贷款本金额 M<PIeKIEB  
amount of rates chargeable 应征差饷数额 "KX=ow#z|  
amount of share capital 股本额 =ONHKF[UJ  
amount of sums assured 承保款额 ^5GW$
 
amount of variation 变动幅度 cvd\/pG)  
amount of vote 拨款数额 mEyK1h1G@  
amount payable 应付款额 4QOEw-~w&s  
amount receivable 应收款额 ikD1N  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8T)&`dM6P~  
analysis 分析 T:]L/wCj  
ancillary risk 附属风险 BQH}6ueZ  
annual account 周年帐目；周年帐目报表；年度决算；年结 X1{[}!  
annual accounting date 年结日期 B~ S6R  
annual allowance 每年免税额；年积金；年度津贴；年津 %V9ZyQg%*  
annual balance 年度余额 <_Z:'~Zp  
annual disposable income 每年可动用收入 7Z ;?b0W  
annual estimates 周年预算 )rW&c-'  
annual fee 年费 {--0z3n>  
annual general meeting 周年大会 U6E\AvbRn  
annual growth rate 年增率；每年增长率 0|&\'{  
annual long-term supplement 长期个案每年补助金 8lF\v/vN  
annual pensionable emolument 可供计算退休金的年薪 1NQbl+w#I  
annual report 年报 lKWPTCU  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~S,p?I  
annual return 周年报表；周年申报表；每年报税表格 zaTb~#c_  
Annual Return Rules 《周年报表规则》
dovZ#D@Q  
annual review of consumer prices 每年消费物价回顾 gKLyL]kAGz  
annual roll-forward basis 逐年延展方式 &8.NT~"Gg  
annual salary 年薪 05yZad*  
annual statement 年度报表；年度决算表 )SryDRT  
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 xv{O^Ie+S  
annuitant 年金受益人 Yim<>. !  
annuity 年金 >_OYhgs1w  
annuity contract 年金合约 css64WX^0c  
annuity on human life 人寿年金 3>E%e!D%  
antecedent debt 先前的债项 &k-Vcrcz  
ante-dated cheque 倒填日期支票 zDhB{3-Q1{  
anticipated expenditure 预期开支 e:H26SW  
anticipated net profit 预期纯利 tCxF~L@  
anticipated revenue 预期收入 Z6\+  
anti-inflation measure 反通货膨胀措施 Twn4
lG4~  
anti-inflationary stance 反通货膨胀立场 8UC xnf#  
apparent deficit 表面赤字 )-*5v D  
apparent financial solvency 表面偿债能力 jls-@Wl  
apparent partner 表面合伙人 (Yo>Oh4
  
application for personal assessment 个人入息课税申请书 RrUBpqA  
application of fund 资金应用 .#02 ngh  
application to release as liquidator and to destruct the books of accounts and documents ['8!qr  
申请免除清盘人职务及毁灭帐簿与文件 _@S`5;4x  
appointed actuary 委任精算师  |@NiW\O  
appointed auditor 委任核数师；委任审计师 ljl^ GFo  
appointed trustee 委任的受托人 @36u8pE  
appointer 委任人 z[`@}}Q  
apportioned pro rata 按比例分摊 Zo1,1O  
apportionment 分配；分摊 ;XM{o:1Y[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 F}Vr:~  
apportionment formula 分摊方程式 2'=T[<nNB  
apportionment of estate duty 遗产税的分摊 ifN64`AhRX  
appraisal 估价；评估 uqz]J$
 
appreciable growth 可观增长 }D+}DPL{^  
appreciable impact 显着影响 X7k.zlH7T  
appreciable increase 可观增长 @(r/dZc  
appreciation 增值；升值 
N?Lb  
appreciation against other currencies 相对其他货币升值 >pUtwIP  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =UyLk-P w  
appreciation tax 增值税 jw-0M1B  
appropriation 拨款；拨用；拨付 PkI:*\R  
appropriation account 拨款帐目 87hq{tTs]  
Appropriation Bill 拨款法案 &0f5:M{P  
appropriation-in-aid system 补助拨款办法 vfVj=DYj  
approved assets 核准资产 8@so"d2e  
approved basket stock 认可一篮子证券 y;/VB,4V  
approved budget 核准预算 jKt7M>P  
approved charitable donation 认可慈善捐款 Eke5Nb  
approved charitable institution 认可慈善机构 |:8bNm5[  
approved currency 核准货币；认可货币 2-Y<4'>  
approved estimates 核准预算 TB0 5?F  
approved estimates of expenditure 核准开支预算 !K|5bK  
approved overseas insurer 核准海外保险人 mI74x3 [  
approved overseas trust company 核准海外信托公司 <b,~:9*?  
approved pooled investment fund 核准汇集投资基金 oudxm[/U  
approved provident fund scheme 认可公积金计划 D3|I:Xm  
approved provision 核准拨款 9on@Q_7m  
approved redeemable share 核准可赎回股份 ~69&6C1Ch  
approved regional stock 认可地区性证券  w@,zFV  
approved retirement scheme 认可退休金计划 P.gb1$7<  
approved subordinated loan 核准附属贷款 ]U"94S U:)  
arbitrage 套戥；套汇；套利 8OgLn?"P  
arbitrageur 套戥者；套汇者 H;
RwO@v  
arbitrary amount 临时款项 "AE5 V'  
arrangement 措施；安排；协定 Omd .9  
arrears 欠款 #%DE;  
arrears of pay 欠付薪酬 ):iA\A5q[  
arrears of revenue 逾期未收税款；逾期未收的帐项 -GxaV #{  
articles of association 组织章程；组织细则；组织章程细则 m*JaXa  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 g+z1  
ascertainment of profit 确定利润 UX7t`l2R  
"Asia Clear" “亚洲结算系统” |1j["u1  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 F$)[kP,wtO  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 | Bi!  
Asian Development Fund [ADF] 亚洲发展基金 G^ :C+/)  
Asian dollar bond 亚洲美元债券 HTG%t/S  
Asian dollar market 亚洲美元市场
ti \wg  
Asian dollar rate 亚洲美元利率 }_ 9Cxji  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 =>-Rnc@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 B_.%i+ZZ  
asked price 沽盘；喊价；索价；卖方报价 'inFKy'H  
assessable income 应评税入息 zCk^B/j sM  
assessable loss 应评税亏损 ]
q4rlT.i  
assessable profit 应评税利润 Dh=9Gns9  
assessable value 应评税值 YPxM<Gfa8  
assessed profit 估定利润 .SWlp2!M5  
assessed value 经评估价值 _*f`iu:`  
assessment 评税；评定；估价；评税单 (!:,+*YY  
assessment number 评税编号；估价编号 YOcO4   
assessment of additional tax 补加税评税 7Op>i,HZk\  
assessment of performance 业绩评估；实绩评价 v?geCe=ng  
Assessor 评税主任 %^jMj2  
asset price bubbles 资产价格泡沫 PUUwv_  
asset-backed securities 具资产保证的证券 wRVUu)  
assets accretion 资产增值 uA<
n  
assets and liabilities 资产与负债 ez|)ph7  
assets betterment statement 资产递增表；资产改进表 2'w?\{}D  
assets lending 实物放款；有抵押贷款 \.-bZ$  
assets of the company passing on the death 死者去世时转移的公司资产 gw!vlwC&T  
assets pledged as security for liabilities 用作负债抵押的资产 w(L4A0K[  
assets portfolio 资产投资组合 DA\2rLs  
assets price 资产价格 j:v@p
zTD  
assets quality 资产质素 fb~ytl<  
assets realization 资产变现 HAa;hb  
assets refinancing arrangement 资产再集资安排 *}*FX+px)  
assets securitization 资产证券化 Fe4(4  
assets situated outside Hong Kong 在香港以外地方的资产 p>huRp^w  
assets stripping 削减资产；拆卖资产 h'{ C[d  
assets value 资产值 x<ZJb  
assignee 承让人 -Fe?R*-g  
assignment 转让；转让书；转让契 #pnI\  
assignment of interest 权益转让 K|[*t~59  
assignment of letters patent and trade mark 专利证书及商标转让 jWA(C;W  
assignment of property 物业转让；物业转让书 'd9INz.  
assignment right 转让权 )?anOD[  
assignor 转让人 9w7n1k.  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 r97pOs#5:  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 2fL;-\!y(  
associate member 附属会员 'DCTc&J['  
associated body corporate 相联法人团体 Y^wW2-,m  
associated company 相联公司；联属公司 8)_XJ"9)G  
associated corporation 相联法团 bE !GJZ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] _z|65H  
公认会计师公会〔英国〕 JkbQyn  
Association of Futures Exchange Brokers 香港期货经纪协会 <<][hQs  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |IzPgC  
association of underwriters 承保人组织 8<QdMkI  
assumption of control 接管 ;@oN s-  
assurance 担保；保险；转易；转易书 &O
H={Au  
assurance of interest 权益的转易 Li4zTR|U  
at 19XX price 按一九ＸＸ年价格计算 K &N  
at a discount 按赔价计算；按贴水价格计算；打折扣 pOIJH =#  
at a premium 按溢价计算；按升水价格计算 cQ R]le%(  
at call 通知付款；按通知 k5'Vy8q  
at constant market price 按固定市价计算 s;ls qQk  
at constant price 按固定价格计算 o6.^*%kM'  
at cost 按成本计算 :74y!  
at current market price 按当时市价计算；按现时市价计算 u0
`S5?  
at current price 按当时价格计算；按现时价格计算 T4Pgbop  
at factor cost 按要素成本计算；按生产要素成本计算 W')Yg5T  
at money-of-the-day price 按付款当日价格计算 m
;GCc8  
at or better 按指定或较佳价位〔买卖指令〕
wfLaRP  
at par 按面值计算；平价 0x@6^%^\  
at sight 见票即付 *Q "wwpl?  
at the close 按收市盘 [1Qo#w1  
at the opening 按开市盘 -lY6|79bF  
attestation 见证；见证条款 <Zmg#  
at-the-money option 平价期权 1~NT.tY  
attorney 受权人；受托代表人 qm/22:&v5  
attornment 新拥有人承认书 V_.5b&@  
attributable profit 可归属利润 Q+{xZ'o"Z  
attributable share value 可归属股份价值 AP?R"%  
Auckland Stock Exchange 奥克兰证券交易所 D2Kp|F;  
auction 拍卖 tEvut=k'  
auctioneer 拍卖商 u04kF^  
audit 审计；核数 'c9]&B  
Audit Commission 审计署 G[uK-U  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] MP Y[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〕 <L8'!q}  
audit review 帐目审查 TNe l/  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 P@V0
Mi),  
audited account 审计帐目；经审计的帐目 8V`WO6*  
audited annual account 经审计的周年帐目 EE06h-ns  
audited balance sheet 经审计的资产负债表 &5B'nk"  
auditor 核数师；核数主任；审计师 2} /aFR  
auditor's certificate 核数师证明书；审计师证明书 3 /g~A{  
auditor's report 核数师报告；审计师报告 (c=6yV@  
Aussie bond 澳元债券 / *#r`A  
austerity budget 紧缩预算 - M4JJV(  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 dO! kk"qn  
Australia All Ordinaries Index 澳洲所有普通股票指数 T $>&[f$6  
Australian Dollar [AUD] 澳元 ?]_$Dcmx  
Australian Options Market 澳大利亚期权市场 hj*pTuym  
Australian Securities Commission 澳洲证券事务监察委员会 %K=?@M9i  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 <l
Pm1/8  
Australian Stock Exchange 澳大利亚证券交易所 *v!9MU9[(  
Austrian Schilling [ATS] 奥地利先令 BYL)nCc  
authentication 认证；鉴证 /T0F"e)Ci  
authority to purchase 委托购买证；委购书 +V ;l6D  
authorization 认可；核准；授权；授权书 61C7.EZZ;  
authorization by direction 指示授权 4DI8s4fi  
authorization by instruction 指令授权 2*;~S44  
authorization by warrant 令状授权 H)kwQRfu  
authorization of unit trust 单位信托的认可 9<6;Hr,>G  
authorized agent 指定代理人 P64PPbP  
authorized capital 法定资本 q376m-+  
authorized clerk 出市员 Tztu}t]N  
authorized dealer 认可交易商 [ )Iv^ U9  
authorized financial institution 认可财务机构 M=@:ZQ^!  
authorized fund 认可基金 )l C)@H}  
authorized fund house 获授权的基金公司；认可基金公司 'T*&'RQr  
authorized institution 认可机构  dVtG/0  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 6_GhO@lOG  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 itt3.:y  
authorized insurer 获授权保险人；获认可承保人 S6Q  
authorized investment 特准投资项目 WUn]F~Lt  
authorized person 获授权人 vxBgGl  
authorized representative 获授权代表 e:DCej^z  
authorized share capital 法定股本 oM>l#><nq  
automated quotation system 自动报价系统 ~D j8z+^  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 'urafE4M  
自动交易系统〔香港期货交易所有限公司〕 l`lk-nb  
automatic adjustment mechanism 自动调整机制 4#MtF'J  
automatic adjustment system 自动调整系统 )0]'QLH  
Automatic Clearing House 自动票据交换所 M6"PX *K  
automatic exchange rates accumulation system 自动化汇率累集系统 SaO}e  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 -V77C^()8d  
automatic teller machine [ATM] 自动柜员机 iy.p n  
autopay 自动转帐 G"qvz{*  
available assets 可用资产 {L{o]Ii?g  
available fiscal reserve 现存财政储备 1hY{k{+o  
available profit 可用利润 HmGWht6R  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 oq
Xg  
average 平均；平均数；海损 {3mRq"e  
average basic salary 平均基本薪金 EHJ.T~X  
average consumer expenditure 平均消费开支；一般消费开支 t\dN DS  
average cost 平均成本 :D5R
lfj  
average cost of land production 增辟土地平均成本 L\J;J%fz.  
average daily turnover 平均每日成交额 O m|_{  
average daily wage rate 平均每日工资率 `KoV_2|  
average expenditure pattern 平均开支模式 "<N*"euH  
average growth rate 平均增长率 8b&/k8i:  
average net fixed assets 固定资产平均净值 I{C SH  
average of relatives 相对价格平均数 DMr\ TN  
average price 平均价格 oWT3apGO  
average propensity to consume 平均消费倾向；一般消费倾向 n:?a$Ldgm  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Z"xvh81P  
average rate 平均率 2*& ^v  
average revenue 平均收入；平均收益  ?(1y  
average stock 平均库存；平均存货 `g=J%p  
average yearly rent 平均年租 |mfvr*7  
avoidance of double taxation 避免双重课税 -$ls(oot  
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 &K#M*B,*p  
""G'rN_=Bi  
给你加分了