一些有用的会计术语(也不知道发的地方对不对)A

A: 9f0`HvHC  
A share Ａ股；甲类股份 3R<r[3WP  
abatement of tax 减税；减扣免税额 0]7jb_n1  
ABN AMRO Bank N.V. 荷兰银行 E~}H,*)  
above-the-line expenditure 线上项目支出；经常预算支出 $a~  
above-the-line receipt 线上项目收入；经常预算收入 N9M}H#  
ABSA Asia Limited 南非联合亚洲有限公司 TNqL ')f  
absolute change 绝对数值变更 4j3_OUwWZx  
absolute expenditure 实际开支 ivgX o'=  
absolute guideline figure 绝对准则数字 ;xiN<f4B  
absolute interest 绝对权益 )8oyo~4?  
absolute order of discharge 绝对破产解除令 .t\J@?Z  
absolute profit margin 绝对利润幅度 L;opQ~g  
absolute value 实值；绝对值 ra*|HcLD  
absolutely vested interest 绝对既得权益 ks.p)F>]  
absorbed cost 已吸收成本；已分摊成本 _m?i$5  
absorption 吸收；分摊；合并 &6CDIxH{  
absorption rate 吸收率；摊配率；分摊率 A x8>  
ACB Finance Limited 亚洲商业财务有限公司 YaS!YrpI  
acceptable form of reciprocity 合理的互惠条件 Q.$8>)  
acceptable rate 适当利率；适当汇率 R?)Yh.vi=t  
acceptance agreement 承兑协议 5/P. 4<c7  
acceptance for honour 参加承兑 X'$H'[8;C  
acceptor 承兑人；接受人；受票人 |u%;"N'p)  
acceptor for honour 参加承兑人 1R@G7m  
accident insurance 意外保险 #9TL5-1y  
Accident Insurance Association of Hong Kong 香港意外保险公会 Se!w(Y&  
accident insurance scheme 意外保险计划 J'WzEgCnU  
accident year basis 意外年度基准 }}k%.Qb  
accommodation 通融；贷款 x~}&t+FK  
accommodation bill 通融票据；空头票据 x} =,'Ko}3  
accommodation party 汇票代发人 wp}Q4I
  
account balance 帐户余额；帐户结余 \uHC9}0  
account book 帐簿 QaO9-:]eN  
account collected in advance 预收款项 t+A*Ws*o  
account current book 往来帐簿 ^ulgZ2BQ|  
account of after-acquired property 事后取得的财产报告 /95z1e  
account of defaulter 拖欠帐目 !QVhP+l'H  
account payable 应付帐款 ).jQ+XE'>  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 !:\0}w$-  
account receivable 应收帐款 4Mg%}/cC  
account receivable report 应收帐款报表 $)*qoV  
account statement 结单；帐单；会计财务报表 A v>v\ :.>  
account title 帐户名称；会计科目 %G(VYCeK  
accountant's report 会计师报告 :7X4VHw/  
Accountant's Report Rules 会计师报告规则 ;Lfn&2G  
accounting and auditing procedure 会计与审计程序；会计与核数程序 392(N(  
Accounting Arrangements 《会计安排》 UUz{Qm%  
accounting basis 会计基础 ;V~x[J|x  
accounting by Official Receiver 破产管理署署长呈交的帐目 olQP>sa  
Accounting Circular 《会计通告》 1@I#Fv  
accounting class 会计类别 #Db^*  
accounting date 记帐日期；会计结算日期 VM5'd  
accounting for money 款项核算 ugN%8N  
Accounting Officer 会计主任 r[ k  
accounting period 会计报告期；会计期 <[ dt2)%L>  
accounting policy 会计政策；会计方针 " TCJT390  
accounting practice 会计惯例 h(kPf]0  
accounting principle 会计准则 _}47U7s8  
accounting record 会计记录 jl}9R]Y_2  
accounting report 会计报告 |(tl a_LE  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 "\Dqtr w  
Accounting Society of China 中国会计学会 Y!]a*==  
accounting statement 会计报表 a=ZVKb  
accounting system 会计制度；会计系统 =k d
-rIBc  
accounting transaction 会计事项；帐务交易 J;XO1}9  
accounting treatment 会计处理 kJB:=iq/x$  
accounting year 会计年度 .7 j#F  
accretion 增值；添加 el$@^Wy&$  
accrual 应计项目；应累算数目 V"8Go;[
 
accrual basis 应计制；权责发生制 &&$*MHJ  
accrual basis accounting 应计制会计；权责发生制会计 3-{WFnA  
accrue 应累算；应计
b&E"r*i|  
accrued benefit 应累算利益 M3UC9t9]  
accrued charges 应计费用 J0k!&d8  
accrued cumulative preference share dividend 应累算的累积优先股股息 Tr>_R%bK  
accrued expenses 应累算费用 9E5*%Hu_  
accrued interest payable 应付利息；应计未付利息 hy#nK:B  
accrued interest receivable 应收利息；应计未收利息 MA9E??p3\  
accrued right 累算权益 +(Hp ".gU  
accruing profit 应累算的利润 s w>B  
accumulated fiscal reserve 累积财政储备 1Bs t|  
accumulated profit 累积利润；滚存溢利 *lZ V3F  
accumulated reserve 累积储备 _T.`+0UV  
accumulation of surplus income 累积收益盈余 aW_Y  
acquired assets 既得资产 V&j]*)  
acquisition 收购；购置；取得 zE8_3UC  
acquisition cost 购置成本 3s]o~I2x  
acquisition expenses 购置费用 tol-PJS}  
acquisition of 100% interest 收购全部股权 q@S\R 7R  
acquisition of control 取得控制权 \5N\NN @J  
acquisition of fixed assets 购置固定资产 ,e 7 ~G  
acquisition of shell “买壳” }t(5n$go6  
acquisition price 收购价 KRm)|bgE  
act of God 天灾 9qi|)!!L  
acting partner 执事合伙人 ~)pZ5%
C  
active market 买卖活跃的市场；交投畅旺的市场；旺市 o:UNSr  
active partner 积极参与的合伙人 )RFY2}  
active trading 交投活跃 '_DB0_Dp  
actual circulation 实际流通 GZ5DI+3  
actual cost 实际成本 \COoU("  
actual expenditure 实际开支；实际支出 (JOR: 1aT  
actual income 实际入息；实际收入；实际收益 Z
! /_H($  
actual market 现货市场 ,*V%  
actual price 现货价；实际价格 4j+M<g  
actual profit 实际利润 .0/"~5  
actual quotation 实盘；实际价位；实际报价  \v:Z;EbX  
actual year basis 按实际年度计算 SsMs#C8u%  
actuals 实货 ,,j>2Ts  
actuarial investigation 精算调查 /w6'tut  
actuarial principle 精算原则 Xeja\5zB  
actuarial report 精算师报告 zGd[sjL  
Actuarial Society of Hong Kong 香港精算学会 3`3my=  
actuarial valuation 精算师估值 qMVuB
v  
actuary 精算师 TRgj`FG  
ad referendum agreement 暂定协议；有待覆核的协定 lM
#/F\  
ad valorem duty 从价税；按值征税 XpKeN2=p  
ad valorem duty system 从价税制 FN26f*/  
ad valorem fee 从价费 X/%!p<}:'  
ad valorem tariff 从价关税 9^sz,auB  
additional allowance 额外免税额 |w~*p N0  
additional amount for unexpired risk 未过期风险的额外款额 xG4 C 6s  
additional assessable profit 补加应评税利润 b:O_PS5h  
additional assessment 补加评税 :Eg4^,QX  
additional commitment 额外承担 [70 _uq  
additional commitment vote 额外承担拨款 Tsu\4 cL]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 /i!/)]*-  
additional dependent parent allowance 供养父母额外免税额 ae0Mf0<#)  
additional provision 额外拨款 R-iWbLD  
additional stamp duty 附加印花税 SdI>  
additional tax 补加税罚款；补加税款 $WW7,  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 bB/fU7<{)u  
adjudged bankrupt 被裁定破产 66WJ=?JV  
adjudicated bankrupt 裁定破产人 YuO!Y9iEm  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Cvt/ot-J?  
adjudication of bankruptcy 裁定破产；宣告破产 q
2Sc{E>[  
adjudication of insolvency 裁定无力偿还债务 A]'XC"lS  
adjusted actual 经调整的实数；调整后的实数 n[a%*i6x  
adjusted current assets 经调整的流动资产；调整后的流动资产 hE,-CIRg  
adjusted figure 经调整的数字；调整后的数额 ^8ilUu  
adjusted liabilities 经调整的负债；调整后的负债 #8vl2qWbi  
adjusted loss 经调整的亏损；调整后的亏损 -idbR[1{?  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 #="Lr4T  
adjusted profit 经调整的利润；调整后的利润 >Wd=+$!I  
adjusted surplus 经调整的盈余额；调整后的盈余额 *g'%5i1ed  
adjusted value 经调整的价值；调整后的价值 oO &%&;[/A  
adjustment 调整；修订；理算〔保险〕 %t.\J:WN;  
adjustment centre 调剂中心 N-<,wUxf  
adjustment lag 调整过程的时间差距；调整时差 ?6\A$
?  
adjustment mechanism 调整机制 @v6{U?  
adjustment of loss 亏损调整 {9F}2 SJ  
adjustment process 调整过程；调整程序 PM:u~D$Jd  
adjustment range 调整幅度 7O=7lQ  
administered exchange rate 受管制汇率 6h[fk.W_  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 F CfU=4O  
administration expenses 行政费用 W-1Ub
|8C  
administration fee 手续费；行政费 9-=kVmT&g  
administration in bankruptcy 破产管理 zLS?:yq  
administration order 遗产管理令 1TN+pmc}@  
administrator 管理人；遗产管理人 ?ZKIs9E[m  
administrator of the estate 遗产管理人 vHymSU/J  
admission of debt 债项承认书 <&1hJ)O  
admission of proof 接纳债权证明 ^D {v L  
advance 放贷款项；垫付款项；预支款项；预付款项 >I/~)B`jhE  
advance account 暂支帐目；预付款帐户 bC&xN@4  
advance compensation 预付补偿金 ?|<p^:  
advance from shareholder 股东垫款 u]3VK  
advance pending reimbursement 预支以待日后付还 L6=5]
?B=  
advanced economy 先进经济体系 d\ 7OtM  
advancement 预付；预付财产 ` gor  
advances warrant 垫款令 uF*tlaV6  
advancing 贷出 :G<~x8]k0  
adverse balance 逆差 VRv.H8^{  
adverse exchange 逆汇 t<p4H
^  
advertisement addressed to shareholders 在报章刊登的致股东通告 XPi5E"  
advice for collection 托收通知书 DT]3q4__Q  
advice of drawing 提款通知书；汇票通知书 G@dw5EfF9  
advice of payment 付款通知 ]MMXpj,9h  
Advisory Committee [Securities and Futures Commission] I'R|B\  
谘询委员会〔证券及期货事务监察委员会〕 )4w3$Q  
Advisory Committee on Diversification 经济多元化谘询委员会 7c'OIY].,  
affidavit 誓章；遗产申报誓章 Szj
ylUYV  
affidavit of no receipt 述明无收款的誓章 ]4_)WUS.c  
affiliate 联号；联营公司；附属公司 }f] 
~
{^  
affiliated company 附属公司；联号；联营公司 mL s>RR#b  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 %SMP)4Y/R  
affordability 负担能力 fdKTj =4  
African Development Bank [AfDB] 非洲开发银行 ot^$/(W  
after-acquired property 事后取得的财产 f5CnJhE|)  
after-hours dealing 市后交易 <oTNo>U/k  
after-tax profit 税后盈利；税后利润；税后溢利 U4y ?z  
agency agreement 代理协议 bXWodOSN  
agency expenses 代理机构的开支 3)dtl!VMW[  
agency fee 代理费 2ZMVYa2%(  
Agency Law 《代理法》 u|ru$cIo  
agent 代理人；承销人 `=W#owAF  
agent of company 公司代理人 [k,FJ5X  
agent's fee 代理人费；经纪费 A$J?-  
aggregate 总计；总数；总体数字 v kW2&  
aggregate amount 总款额；总额 2s`~<EF N  
aggregate assets and liabilities 总体资产与负债 d[e;Fj!  
aggregate at constant price 按固定价格计算的总体数字 7lQ:}&  
aggregate demand 总需求 Zdu8axK:  
aggregate gross position 总持仓量 Bnd Y\  
aggregate limit 总限额 yuZhak  
aggregate of salaries tax 合计薪俸税 9>L{K   
aggregate performance 总体表现；总体业绩 KSl@V>!_  
aggregate supply 总体供应 \v.YP19  
aggregate surplus 总盈余 .t%`"C  
aggregate total 整体总额 ^ G>/;mZ  
aggregate value 总值；合计价值 lz0'E'%{P  
aggregated basis 合计基准 EK^["_*A  
aggregated net chargeable income 合计应课税入息实额 V7Mp<x%  
aggregation 合并计算；合计；总和 S6|L !pO  
aggregation of incomes of husband and wife 夫妇入息合并计算 Ha!]*wg#  
aggregation of property 财产的总和 X;p4/ *U  
agio 差价；贴水 :P\RiaZAT  
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》 ')v<MqBr  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment _sNJU  
《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》 kD4J{\  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment rWzO>v  
《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》 X7fJ+Cn  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 2Rs-!G<]  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 [-x]%  
agreement for a settlement 授产协议 x;>~;vmi  
agreement for assignment 转让协议 h<f]hJ`ep  
agreement for sale 售卖协议；买卖协议 U3ao:2zP  
agreement for sale and purchase 买卖协议 gl"1;C  
agreement for the payment of interest 支付利息协议 lJXihr  
agreement for the repayment of money 还款协议 <nT).S>+  
agreement of reinsurance 再保险协议 x5nw/''[2  
Agricultural Bank of China 中国农业银行 f5|Ew&1EP  
air passenger departure tax 飞机乘客离境税 e^Lt{/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 `n`aA)|<  
airport tax 机场税 )XL}u4X  
alcohol duty 酒精税 @D&}ZV=J  
alienation 让与；让渡；转让 ePwoza  
alimony 生活费；赡养费 ]bb`6 \h  
All Ordinaries Index [AOI] 所有普通股指数 Ft$tL;  
all risks 全险；综合险 ;Quk
%6;[N  
All Sales Record for Stock Market 《股票市场成交报告》 &H@OLyC  
Allied Capital Resources Limited 新联财务有限公司 d"4J)+q  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 "DNiVL.  
allocation letter 拨款信件 yBwCFn.uP-  
allocation of fund 分配款项；预留款项 UZRCJ  
allocation of profit 利润分配；溢利分配 C{Er%  
allocation warrant 拨款令 O'<cEv'B*  
allotment 分配；配股 g_t1(g*s  
allotment notice 股份配售通知；配股通知 SAw. 6<Wy-  
allotment of shares 股份分配 l?LP:;S  
allowable 可获宽免；免税的 Lr`G. e  
allowable business loss 可扣除的营业亏损 El`f>o+EJ  
allowable expenses 可扣税的支出 aY
@st]p  
allowance 免税额；津贴；备抵；准备金 lip1wR7  
allowance for debts 债项的免税额 $P%b?Y/  
allowance for depreciation by wear and tear 耗损折旧免税额 f^[:w1X$sM  
allowance for funeral expenses 殡殓费的免税额 OQm-BL  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 FYu=e?L  
allowance for repairs and outgoings 修葺及支出方面的免税额 ZAcW@xfb  
allowance to debtor 给债务人的津贴 By-A1|4Cp`  
alteration of capital 资本更改 !9JK95;  
alternate trustee 候补受托人 nd1%txIsr  
amalgamation 合并 ZSg["`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `(7HFq<N  
ambit of charges 征税范围；收费范围 cu V}<3&  
amended valuation 经修订的估值 8HymkL&F  
American Commodities Exchange 美国商品交易所 5PU$D`7it  
American Express Bank Limited 美国运通银行 *~%# =o  
American Stock Exchange 美国证券交易所 h,C?%H+/0Q  
amortization 摊销 ]@MBE1M  
amount due from banks 存放银行同业的款项 C 9:5c@G  
amount due from banks abroad 存放海外银行同业的款项 e^ygQ<6%  
amount due from holding companies 控股公司欠款 s9-aPcA  
amount due from local banks 存放本港银行同业的款项 F)g.xQ  
amount due to banks 银行同业的存款 92HxZ*t7km  
amount due to banks abroad 海外银行同业的存款 d;10[8:5=  
amount due to holding companies 控股公司存款 R@)L@M)u;  
amount due to local banks 本港银行同业的存款 Vr=c06a2  
amount due to outport banks 外埠银行同业的存款 U[ $A=e?\Y  
amount for note issue 发行纸币的款额 N [iv.B  
amount of bond 担保契据的款额 ,
5L[M&5  
amount of consideration 代价款额 qhiO( !jK  
amount of contribution 供款数额 5+[`x']l  
amount of indebtedness 负债款额 5
U^  
amount of principal of the loan 贷款本金额 406.6jmv  
amount of rates chargeable 应征差饷数额 E1e#E3Yq}s  
amount of share capital 股本额 " %)zTH  
amount of sums assured 承保款额 :7+E fu  
amount of variation 变动幅度 $'2yPoR  
amount of vote 拨款数额 * -Kf  
amount payable 应付款额 {|~22UkF[V  
amount receivable 应收款额 hVAP )"5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ekj@;6 d]  
analysis 分析 J0vCi}L  
ancillary risk 附属风险 s1eGItx[w  
annual account 周年帐目；周年帐目报表；年度决算；年结 g
 :me:M  
annual accounting date 年结日期 5-ju5z?=  
annual allowance 每年免税额；年积金；年度津贴；年津 c_xo6+:l  
annual balance 年度余额 elBmF#,j7  
annual disposable income 每年可动用收入 'h&"xXv4|  
annual estimates 周年预算 AW+q#Is  
annual fee 年费 D<2|&xaR  
annual general meeting 周年大会 .l->O-=  
annual growth rate 年增率；每年增长率 :>K=kZ=k  
annual long-term supplement 长期个案每年补助金 W
s;}D}+  
annual pensionable emolument 可供计算退休金的年薪 $0MP*TFWa  
annual report 年报 aBO%qmtt  
Annual Report on the Consumer Price Index 《消费物价指数年报》 MWS=$N)v*  
annual return 周年报表；周年申报表；每年报税表格 5`B!1  
Annual Return Rules 《周年报表规则》 qdFYf/y  
annual review of consumer prices 每年消费物价回顾 mGmkeD'  
annual roll-forward basis 逐年延展方式
XY;cz  
annual salary 年薪 ?4U|6|1  
annual statement 年度报表；年度决算表 Gn*vVZ@`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 "Oh(&N:U  
annuitant 年金受益人 iS{8cN3R  
annuity 年金 tC=`J%Ik  
annuity contract 年金合约 D:gskK+o6M  
annuity on human life 人寿年金 , LP |M:  
antecedent debt 先前的债项 *$ihNX]YG  
ante-dated cheque 倒填日期支票 %y/8i%@6  
anticipated expenditure 预期开支 #*[G,s#t^  
anticipated net profit 预期纯利 5mD]uB9  
anticipated revenue 预期收入 vbeYe2;(  
anti-inflation measure 反通货膨胀措施 xJ|3}o:,  
anti-inflationary stance 反通货膨胀立场 q>T7};5m2  
apparent deficit 表面赤字 8yH*  
apparent financial solvency 表面偿债能力  ?vgHu  
apparent partner 表面合伙人 SV4a_m?  
application for personal assessment 个人入息课税申请书 2<*DL6  
application of fund 资金应用 =jX'FNv#  
application to release as liquidator and to destruct the books of accounts and documents ;c'9Xyl-  
申请免除清盘人职务及毁灭帐簿与文件
4$+9Wv  
appointed actuary 委任精算师 FBYAd@="2  
appointed auditor 委任核数师；委任审计师 75t\= 6#  
appointed trustee 委任的受托人 tnbtfG;z#  
appointer 委任人 z#8d\X/  
apportioned pro rata 按比例分摊 lkWID  
apportionment 分配；分摊 (bIg6_U7\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2sJj -
3J  
apportionment formula 分摊方程式 94umk*ib  
apportionment of estate duty 遗产税的分摊 7B`,q-x.  
appraisal 估价；评估 y~JCSzpU  
appreciable growth 可观增长 CV~\xYY  
appreciable impact 显着影响 `i8KIE  
appreciable increase 可观增长 )|88wa(M  
appreciation 增值；升值 abq$OI  
appreciation against other currencies 相对其他货币升值 ==[a7|q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $ePBw~yu  
appreciation tax 增值税 I$o^F/RH  
appropriation 拨款；拨用；拨付 H}OOkzwrA  
appropriation account 拨款帐目 5Mfs)a4j.  
Appropriation Bill 拨款法案 cC_L4  
appropriation-in-aid system 补助拨款办法 QPf#y7_@u  
approved assets 核准资产 W?a2P6mAh  
approved basket stock 认可一篮子证券 rRN7HL+b  
approved budget 核准预算 NM0[yh  
approved charitable donation 认可慈善捐款 KB$s7S"=  
approved charitable institution 认可慈善机构 GT[,[l  
approved currency 核准货币；认可货币 !H`Q^Xf}  
approved estimates 核准预算 xhAORhw#  
approved estimates of expenditure 核准开支预算 \4RVJ[2  
approved overseas insurer 核准海外保险人 qV%t[>  
approved overseas trust company 核准海外信托公司 kMGK8y  
approved pooled investment fund 核准汇集投资基金 &95iGL28Q  
approved provident fund scheme 认可公积金计划 s}]qlg  
approved provision 核准拨款 >9o(84AxIH  
approved redeemable share 核准可赎回股份 /qW5M4.w  
approved regional stock 认可地区性证券 17Q1Xa  
approved retirement scheme 认可退休金计划 18|i{fE;  
approved subordinated loan 核准附属贷款 ;* vVucx  
arbitrage 套戥；套汇；套利 
zDbjWd  
arbitrageur 套戥者；套汇者 F)we^'X  
arbitrary amount 临时款项 6t0!a@t  
arrangement 措施；安排；协定 %-y%Q.;k?  
arrears 欠款 Yq;|Me{h  
arrears of pay 欠付薪酬 E\
V-<]o  
arrears of revenue 逾期未收税款；逾期未收的帐项 gW
o`i  
articles of association 组织章程；组织细则；组织章程细则 W|K"0ab  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 oaI|A^v  
ascertainment of profit 确定利润 '/^bO#G:  
"Asia Clear" “亚洲结算系统” 4~Ptn/ g  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 =)Cqjp  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ffuV158a&  
Asian Development Fund [ADF] 亚洲发展基金 PQ`p:=~>:i  
Asian dollar bond 亚洲美元债券 7Vf2Qx1_  
Asian dollar market 亚洲美元市场 "T/ vE  
Asian dollar rate 亚洲美元利率 289@O-  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 jXEuK:exQ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 |sN>/89=/  
asked price 沽盘；喊价；索价；卖方报价 C3n_'O  
assessable income 应评税入息 $2uZdl8Rvj  
assessable loss 应评税亏损  >:whNp  
assessable profit 应评税利润 "HRoS#|\  
assessable value 应评税值 uqy b  
assessed profit 估定利润 M{U{iS  
assessed value 经评估价值 J`U\3:b`SP  
assessment 评税；评定；估价；评税单 X|'EyZ  
assessment number 评税编号；估价编号 |=C&JA  
assessment of additional tax 补加税评税 O2|[g8(_F  
assessment of performance 业绩评估；实绩评价 tZS-e6*S  
Assessor 评税主任 huTa Ei  
asset price bubbles 资产价格泡沫 j)K[A%(  
asset-backed securities 具资产保证的证券 E,I*E{nd9  
assets accretion 资产增值 b[Z5:[@\#  
assets and liabilities 资产与负债 s)#8>s-  
assets betterment statement 资产递增表；资产改进表 {{b&l!  
assets lending 实物放款；有抵押贷款 RbUhLcG5  
assets of the company passing on the death 死者去世时转移的公司资产 0n25{N  
assets pledged as security for liabilities 用作负债抵押的资产 0f.rjd  
assets portfolio 资产投资组合 vEJ2d&  
assets price 资产价格 yUb$EMo\  
assets quality 资产质素 9Foo8e  
assets realization 资产变现 )D ^.{70N  
assets refinancing arrangement 资产再集资安排 XeD9RMT  
assets securitization 资产证券化 q2* G86  
assets situated outside Hong Kong 在香港以外地方的资产 ^qL2Q*  
assets stripping 削减资产；拆卖资产 }]1=?:tX%  
assets value 资产值 2Y~6~*8*~  
assignee 承让人 3V]B|^S  
assignment 转让；转让书；转让契 kG:,Ff>  
assignment of interest 权益转让 q=bW!.#?  
assignment of letters patent and trade mark 专利证书及商标转让 l MCoc'ae  
assignment of property 物业转让；物业转让书 _qg)^M6  
assignment right 转让权 *={` %  
assignor 转让人 hLyD#XCFA  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 6Q<^,`/T  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 [AzQP!gi  
associate member 附属会员 i{8T 8  
associated body corporate 相联法人团体 r<]Db&k   
associated company 相联公司；联属公司 M)Iu'  
associated corporation 相联法团 aRBTuLa)fo  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] }`g:)gJ  
公认会计师公会〔英国〕 ?{s!.U[T@  
Association of Futures Exchange Brokers 香港期货经纪协会 7 jq?zS|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 5Xn+cw*  
association of underwriters 承保人组织 'p=5hsG  
assumption of control 接管 "mbcZ5_  
assurance 担保；保险；转易；转易书 x{Y}1+Y4  
assurance of interest 权益的转易 K!/"&RjW.  
at 19XX price 按一九ＸＸ年价格计算 O>)<w Ms`  
at a discount 按赔价计算；按贴水价格计算；打折扣 mQmn&:R  
at a premium 按溢价计算；按升水价格计算 Ri]7=.QI`  
at call 通知付款；按通知 ~~[Sz#(  
at constant market price 按固定市价计算 2}Dd{kC-  
at constant price 按固定价格计算 YfBb=rN2s  
at cost 按成本计算 0-H!\IB  
at current market price 按当时市价计算；按现时市价计算 _3UH"9g{  
at current price 按当时价格计算；按现时价格计算 z;:c_y!f  
at factor cost 按要素成本计算；按生产要素成本计算 }q1@[ aE  
at money-of-the-day price 按付款当日价格计算 >C"f'!oM,j  
at or better 按指定或较佳价位〔买卖指令〕 p F\~T>  
at par 按面值计算；平价 )ndcBwQc"  
at sight 见票即付 ,}15Cse  
at the close 按收市盘 L8K=Q  
at the opening 按开市盘 5y7rY!]Bf  
attestation 见证；见证条款 #3@ Du(_n  
at-the-money option 平价期权 ]3tg|?%B  
attorney 受权人；受托代表人 ;SAurG$  
attornment 新拥有人承认书 ?bc-?<Xk  
attributable profit 可归属利润 )X{x\ /N  
attributable share value 可归属股份价值 %u\Oj \8U  
Auckland Stock Exchange 奥克兰证券交易所
)Lht}I ]:  
auction 拍卖 I`"8}d@Jm  
auctioneer 拍卖商 J+f .r|?  
audit 审计；核数 n}9vAvC  
Audit Commission 审计署 6AeX$>k+  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] -lHSojq~H  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 RXa&*Jtr -  
audit review 帐目审查 0z) 8i P  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 O)nLV~X  
audited account 审计帐目；经审计的帐目 Js7(TFQE  
audited annual account 经审计的周年帐目 " , c1z\  
audited balance sheet 经审计的资产负债表 >r%L=22+  
auditor 核数师；核数主任；审计师 UW7*,Bq  
auditor's certificate 核数师证明书；审计师证明书 5b X*8H D  
auditor's report 核数师报告；审计师报告 !@mV$nTA  
Aussie bond 澳元债券 dkTj KV  
austerity budget 紧缩预算 T"1H%65`V  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 :USN`"  
Australia All Ordinaries Index 澳洲所有普通股票指数 *Dr-{\9  
Australian Dollar [AUD] 澳元 12 HBq8o  
Australian Options Market 澳大利亚期权市场 `]^0lD=eI  
Australian Securities Commission 澳洲证券事务监察委员会 jf0D  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 OjxaA[$  
Australian Stock Exchange 澳大利亚证券交易所 Le3H!9lbc  
Austrian Schilling [ATS] 奥地利先令 ,i>u>YNZ  
authentication 认证；鉴证 3-c
Cdn  
authority to purchase 委托购买证；委购书 O9OD[VZk  
authorization 认可；核准；授权；授权书 DSGtt/n  
authorization by direction 指示授权 WAPN,WuW  
authorization by instruction 指令授权 m&/{iCwp  
authorization by warrant 令状授权 9"m
OjL  
authorization of unit trust 单位信托的认可 ;V(- ;O  
authorized agent 指定代理人 8wGq:@#=  
authorized capital 法定资本 vK2sj1Hzr  
authorized clerk 出市员 ,"?h_NbF  
authorized dealer 认可交易商 ?>b>LDpx?  
authorized financial institution 认可财务机构 L><# I  
authorized fund 认可基金 WP,Ll\K)7  
authorized fund house 获授权的基金公司；认可基金公司 {awv=s  
authorized institution 认可机构 .`Ey'T_  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ?sQOz[ig;  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ;,T3C:S?  
authorized insurer 获授权保险人；获认可承保人 tpe:]T/xh  
authorized investment 特准投资项目 *,$cW,LN  
authorized person 获授权人 9(?9yFbj5  
authorized representative 获授权代表 N3?hyR<T  
authorized share capital 法定股本 SN!TE,=I  
automated quotation system 自动报价系统 s*`_Ka57]~  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] >ZMB}pt`  
自动交易系统〔香港期货交易所有限公司〕 4;anoqiG\  
automatic adjustment mechanism 自动调整机制 M@$}Og  
automatic adjustment system 自动调整系统 /DOV/>@5%  
Automatic Clearing House 自动票据交换所 om%L>zfB  
automatic exchange rates accumulation system 自动化汇率累集系统 );T0n  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 C^ngdba\  
automatic teller machine [ATM] 自动柜员机 \l^L?69  
autopay 自动转帐 :^7P. lhK  
available assets 可用资产 e?W-vi%  
available fiscal reserve 现存财政储备 UObI&*2  
available profit 可用利润 `"CIy_m  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 )eFXjnHN  
average 平均；平均数；海损 #clOpyT*  
average basic salary 平均基本薪金 Jt79M(Hp!  
average consumer expenditure 平均消费开支；一般消费开支 ; MU8@?yN  
average cost 平均成本 0zrgK;9
 
average cost of land production 增辟土地平均成本 DG& ({vy  
average daily turnover 平均每日成交额 (XtN3FTY  
average daily wage rate 平均每日工资率 eQh@.U*S)  
average expenditure pattern 平均开支模式 ]IbX<  
average growth rate 平均增长率 {"Xn`@Y  
average net fixed assets 固定资产平均净值 b~;gj^  
average of relatives 相对价格平均数 [RtTi<F^  
average price 平均价格 h2kba6rwk  
average propensity to consume 平均消费倾向；一般消费倾向 H&K(,4u^  
average propensity to save 平均储蓄倾向；一般储蓄倾向 i}cqV B?r  
average rate 平均率 ]dzBm!u  
average revenue 平均收入；平均收益 USgZ%x
k2  
average stock 平均库存；平均存货 E(J@A'cX  
average yearly rent 平均年租 W;~ f865  
avoidance of double taxation 避免双重课税 (S1c6~  
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 uSnG=tB  
WZz8VF  
给你加分了