一些有用的会计术语(也不知道发的地方对不对)A

A: ..q63dr  
A share Ａ股；甲类股份 d]7|v r]  
abatement of tax 减税；减扣免税额 tSb?]J  
ABN AMRO Bank N.V. 荷兰银行 uqa4&2(I=j  
above-the-line expenditure 线上项目支出；经常预算支出 UROj9COv  
above-the-line receipt 线上项目收入；经常预算收入 G=C5T(  
ABSA Asia Limited 南非联合亚洲有限公司 ^0Q=#p  
absolute change 绝对数值变更 Q\27\2  
absolute expenditure 实际开支 EO].qN-8  
absolute guideline figure 绝对准则数字 S"P9Nf?9  
absolute interest 绝对权益 (lN;xT`=  
absolute order of discharge 绝对破产解除令 oF;%^XFp  
absolute profit margin 绝对利润幅度 HCJ8@nki  
absolute value 实值；绝对值 9'n))%CZ.  
absolutely vested interest 绝对既得权益 v;fJM5PA  
absorbed cost 已吸收成本；已分摊成本 s~Lfi.  
absorption 吸收；分摊；合并 ~[zFQ)([  
absorption rate 吸收率；摊配率；分摊率 -OrY{^F  
ACB Finance Limited 亚洲商业财务有限公司 b$v[@"1  
acceptable form of reciprocity 合理的互惠条件 ntj`+7mw  
acceptable rate 适当利率；适当汇率 $AA~]'O>6:  
acceptance agreement 承兑协议 ~IlF*Zz#}6  
acceptance for honour 参加承兑 oI_oz0nHk  
acceptor 承兑人；接受人；受票人 -v;n"Zy1  
acceptor for honour 参加承兑人 aJ6#=G61l  
accident insurance 意外保险 s-C!uq  
Accident Insurance Association of Hong Kong 香港意外保险公会 kUn2RZ6$#  
accident insurance scheme 意外保险计划 llHc=&y#  
accident year basis 意外年度基准 .Na&I)udX.  
accommodation 通融；贷款 }iua] 4|  
accommodation bill 通融票据；空头票据 9u?)vR[@e  
accommodation party 汇票代发人 }z%OnP  
account balance 帐户余额；帐户结余 =de<WoKnu2  
account book 帐簿 +z:CZ(fb  
account collected in advance 预收款项 b|sc'eP#?  
account current book 往来帐簿 @PPR$4  
account of after-acquired property 事后取得的财产报告 (ve+,H6w\  
account of defaulter 拖欠帐目 ]~ !XiCqu  
account payable 应付帐款 HQ^9[HN.  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 a[1sA12  
account receivable 应收帐款 Pqy-gWOv  
account receivable report 应收帐款报表 N>d|A]zH  
account statement 结单；帐单；会计财务报表 ,4H;P/xsb  
account title 帐户名称；会计科目 Kajkw>z  
accountant's report 会计师报告 y)3~]h\a  
Accountant's Report Rules 会计师报告规则 4? m/*VV  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5Noe/6  
Accounting Arrangements 《会计安排》 `*e4m  
accounting basis 会计基础  6
R;)  
accounting by Official Receiver 破产管理署署长呈交的帐目 C9<4~IM w  
Accounting Circular 《会计通告》 -6rf( ER  
accounting class 会计类别 xClRO,-  
accounting date 记帐日期；会计结算日期 r=fE8[,  
accounting for money 款项核算 ta&Q4v&-  
Accounting Officer 会计主任 8To7c  
accounting period 会计报告期；会计期 5%<TF.;-J  
accounting policy 会计政策；会计方针 7$(_j<o`  
accounting practice 会计惯例 'FShNY5  
accounting principle 会计准则 |x &Z~y  
accounting record 会计记录 XVQL.A7  
accounting report 会计报告 ?^LG hdR   
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |EF>Y9   
Accounting Society of China 中国会计学会 b/}'Vf[  
accounting statement 会计报表 a(8>n Z,V  
accounting system 会计制度；会计系统 )K{o<m~WAo  
accounting transaction 会计事项；帐务交易 ;#3ekl{-g  
accounting treatment 会计处理 \s=QiPK  
accounting year 会计年度 IWAj Mwo  
accretion 增值；添加 X_D6eYF  
accrual 应计项目；应累算数目 f;.SSiT  
accrual basis 应计制；权责发生制 zzX<?6MS  
accrual basis accounting 应计制会计；权责发生制会计 q}>M& *  
accrue 应累算；应计 3
YR* ^  
accrued benefit 应累算利益 Uh|TDuM  
accrued charges 应计费用 ]{YN{
 
accrued cumulative preference share dividend 应累算的累积优先股股息 C@%iQ]=  
accrued expenses 应累算费用 jEUx q%BH  
accrued interest payable 应付利息；应计未付利息 Ns'FH(:  
accrued interest receivable 应收利息；应计未收利息 l<:`~\#  
accrued right 累算权益 "E.\6sC  
accruing profit 应累算的利润 saatU;V  
accumulated fiscal reserve 累积财政储备 K<c2P
Fo)Q  
accumulated profit 累积利润；滚存溢利 y:Z$LmPc<  
accumulated reserve 累积储备 %VzYqj_P"  
accumulation of surplus income 累积收益盈余 \WWG>OUh.U  
acquired assets 既得资产 z4CJn[m9  
acquisition 收购；购置；取得 YMi/uy  
acquisition cost 购置成本 T3=(`  
acquisition expenses 购置费用 F4Rr26M  
acquisition of 100% interest 收购全部股权 );=Q] >  
acquisition of control 取得控制权 Q}=fVY  
acquisition of fixed assets 购置固定资产 s4(Wp3>3i  
acquisition of shell “买壳” ,1,&b_  
acquisition price 收购价 <z,+Eg  
act of God 天灾 'r~8  
acting partner 执事合伙人 (FuEd11R  
active market 买卖活跃的市场；交投畅旺的市场；旺市 {`a(Tl8V  
active partner 积极参与的合伙人 +|6`E3j%  
active trading 交投活跃 O{~KR/  
actual circulation 实际流通 Fav?,Q,n  
actual cost 实际成本 FtE90=$  
actual expenditure 实际开支；实际支出 ^Sw2xT$p{j  
actual income 实际入息；实际收入；实际收益 '}_=kp'X  
actual market 现货市场 )&>L !,z  
actual price 现货价；实际价格  q$F)!&  
actual profit 实际利润 =tq1
ogE  
actual quotation 实盘；实际价位；实际报价 6VC-KY  
actual year basis 按实际年度计算 6_WmCtvF  
actuals 实货 Z%#^xCz;w>  
actuarial investigation 精算调查 jDkm:X}:  
actuarial principle 精算原则 {t&*>ma6)  
actuarial report 精算师报告 L${m/@9  
Actuarial Society of Hong Kong 香港精算学会 :WVSJ,. !  
actuarial valuation 精算师估值 Uls+n@\!  
actuary 精算师 DE%fF,Hk3  
ad referendum agreement 暂定协议；有待覆核的协定 VrVDm*AGQ  
ad valorem duty 从价税；按值征税 w^3|(
F  
ad valorem duty system 从价税制 ?b56AE  
ad valorem fee 从价费 6.[)`iF+#  
ad valorem tariff 从价关税 ?H`j>]%&  
additional allowance 额外免税额 =LOk
13l\"  
additional amount for unexpired risk 未过期风险的额外款额 vHS2q >  
additional assessable profit 补加应评税利润 guU=NQZ  
additional assessment 补加评税 +s ULo  
additional commitment 额外承担 #G[t X6gU  
additional commitment vote 额外承担拨款 *#zS^b n  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 m~;B:LN<  
additional dependent parent allowance 供养父母额外免税额 CI^[I\$&  
additional provision 额外拨款 }w#F6  
additional stamp duty 附加印花税 h(nj,X+  
additional tax 补加税罚款；补加税款 /HZv  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 RpYcD  
adjudged bankrupt 被裁定破产 n&$/Q$d&  
adjudicated bankrupt 裁定破产人 Bhe{L?}0  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 4Ac}(N5D@  
adjudication of bankruptcy 裁定破产；宣告破产 )9B:Y;>)  
adjudication of insolvency 裁定无力偿还债务 `kFiH*5%z  
adjusted actual 经调整的实数；调整后的实数 "Kq>#I'%W  
adjusted current assets 经调整的流动资产；调整后的流动资产 FI$XSG  
adjusted figure 经调整的数字；调整后的数额 grspt}  
adjusted liabilities 经调整的负债；调整后的负债 t{zBC?cR  
adjusted loss 经调整的亏损；调整后的亏损 `;
$h'eI9  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ->h5T%sn  
adjusted profit 经调整的利润；调整后的利润 h,t:]  
adjusted surplus 经调整的盈余额；调整后的盈余额 QXs8:;T  
adjusted value 经调整的价值；调整后的价值 q6REh;$  
adjustment 调整；修订；理算〔保险〕 B)M&\: _  
adjustment centre 调剂中心 &pL/ @2+  
adjustment lag 调整过程的时间差距；调整时差 6T_K9  
adjustment mechanism 调整机制 Lc|{aN  
adjustment of loss 亏损调整 P6.!3%y  
adjustment process 调整过程；调整程序 q*bt4,D&Es  
adjustment range 调整幅度 tb,9a!?  
administered exchange rate 受管制汇率 Plfdr~$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 B$?^wo  
administration expenses 行政费用 >'b=YlUL  
administration fee 手续费；行政费 _w>uI57U  
administration in bankruptcy 破产管理 V&%C\ns4  
administration order 遗产管理令 s7l23*Czl  
administrator 管理人；遗产管理人 +Ofa#^5);K  
administrator of the estate 遗产管理人 <bP#H  
admission of debt 债项承认书 FqZgdmwR  
admission of proof 接纳债权证明 M?$ZJ-  
advance 放贷款项；垫付款项；预支款项；预付款项 epkD*7  
advance account 暂支帐目；预付款帐户 R!6=7  
advance compensation 预付补偿金 n'M>xq_  
advance from shareholder 股东垫款 w"~<h;  
advance pending reimbursement 预支以待日后付还 \J3/keL  
advanced economy 先进经济体系 :y1Bt+Fp  
advancement 预付；预付财产 '1-maM\r  
advances warrant 垫款令 pawl|Z'Ez  
advancing 贷出 aClA{  
adverse balance 逆差 UV@0gdy[  
adverse exchange 逆汇 G?xJv`"9iC  
advertisement addressed to shareholders 在报章刊登的致股东通告 [Gtb+'8  
advice for collection 托收通知书 O,'#C\   
advice of drawing 提款通知书；汇票通知书 E7`qmn  
advice of payment 付款通知 {[W(a<%bXm  
Advisory Committee [Securities and Futures Commission] ]Lm'RlV  
谘询委员会〔证券及期货事务监察委员会〕 8EI:(NE*J  
Advisory Committee on Diversification 经济多元化谘询委员会 "%@v++4y  
affidavit 誓章；遗产申报誓章 6pp$-uS  
affidavit of no receipt 述明无收款的誓章 S)7/0N79A  
affiliate 联号；联营公司；附属公司 ix&'0IrX*  
affiliated company 附属公司；联号；联营公司 Qnt5HSSt  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 `*_CElpP"  
affordability 负担能力 E oe}l   
African Development Bank [AfDB] 非洲开发银行 uR:rO^  
after-acquired property 事后取得的财产 ! %Ny0JkO  
after-hours dealing 市后交易 ?aWx(dVQ  
after-tax profit 税后盈利；税后利润；税后溢利 gCJIIzl%Bh  
agency agreement 代理协议 hqDqt"dKz  
agency expenses 代理机构的开支 9:8|)a(1  
agency fee 代理费 R5(T([w'  
Agency Law 《代理法》 [E|uY]DR  
agent 代理人；承销人 fd1C{^c  
agent of company 公司代理人 q7_+}"i  
agent's fee 代理人费；经纪费 0BK5qz  
aggregate 总计；总数；总体数字 ?JXa~.dA  
aggregate amount 总款额；总额 UQPU"F7.  
aggregate assets and liabilities 总体资产与负债 g)1X&>  
aggregate at constant price 按固定价格计算的总体数字 dYF=c  
aggregate demand 总需求 1m)M;^_  
aggregate gross position 总持仓量 !MV@) (.  
aggregate limit 总限额 W5 ec  
aggregate of salaries tax 合计薪俸税 #|f~s  
aggregate performance 总体表现；总体业绩 FFvCi@oT  
aggregate supply 总体供应 *x(Jq?5O7X  
aggregate surplus 总盈余 r4Q|5kT*i  
aggregate total 整体总额 zK;XFN#U^  
aggregate value 总值；合计价值  e;(  
aggregated basis 合计基准 }r3~rG<D71  
aggregated net chargeable income 合计应课税入息实额 U>Gg0`>  
aggregation 合并计算；合计；总和 !20XsO  
aggregation of incomes of husband and wife 夫妇入息合并计算 Bp_wnd  
aggregation of property 财产的总和 ?ob
m7<  
agio 差价；贴水 (MLhaux-  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 +@:L|uFU  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment OfZN|S+~W  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 m3 -9b"  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *9D!A  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 N`$!p9r  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment q>s`uFRg(  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ,:GN;sIXg  
agreement for a settlement 授产协议 '*T]fND4  
agreement for assignment 转让协议 LW:1/w&pv  
agreement for sale 售卖协议；买卖协议 #/70!+J_UF  
agreement for sale and purchase 买卖协议 "pvH0"Q*  
agreement for the payment of interest 支付利息协议 :Li/=>R^  
agreement for the repayment of money 还款协议 {vVTv SC  
agreement of reinsurance 再保险协议 :]II-$/8  
Agricultural Bank of China 中国农业银行 +ts0^;QO2{  
air passenger departure tax 飞机乘客离境税 D/ Dt   
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Vw~\H Gs/~  
airport tax 机场税 {' 5qv@3  
alcohol duty 酒精税 m;,xmEp  
alienation 让与；让渡；转让 7wVH8^|  
alimony 生活费；赡养费 ^3~e/PKM  
All Ordinaries Index [AOI] 所有普通股指数 ^?GmrHC)  
all risks 全险；综合险 y7lWeBnC  
All Sales Record for Stock Market 《股票市场成交报告》 1[PMDS_X  
Allied Capital Resources Limited 新联财务有限公司 a`c:`v2o  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 z&}-8JykH  
allocation letter 拨款信件 (f#b7O-Wn  
allocation of fund 分配款项；预留款项 ^jSsa  
allocation of profit 利润分配；溢利分配 g0R[xOS|  
allocation warrant 拨款令 `u_Qa  
allotment 分配；配股 [hh/1[   
allotment notice 股份配售通知；配股通知 /aqEJGG>  
allotment of shares 股份分配 3z8
C  
allowable 可获宽免；免税的 `I;F$`\  
allowable business loss 可扣除的营业亏损 K5 KyG  
allowable expenses 可扣税的支出 ,6"l(]0  
allowance 免税额；津贴；备抵；准备金 'Jj=RAV`  
allowance for debts 债项的免税额 Q
[u6|jRt  
allowance for depreciation by wear and tear 耗损折旧免税额 8P: spD0  
allowance for funeral expenses 殡殓费的免税额 F- rQ3  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7Y( 5]A9=  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ng=ONh  
allowance to debtor 给债务人的津贴 @g-Tk
  
alteration of capital 资本更改 9A$m$  
alternate trustee 候补受托人 KZ:hKY@q  
amalgamation 合并 h<l1U'Bn7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 NXk!qGV2  
ambit of charges 征税范围；收费范围 p,W_'?,9  
amended valuation 经修订的估值 <48<86TP  
American Commodities Exchange 美国商品交易所 @N.jB#nEb  
American Express Bank Limited 美国运通银行 >U!*y4  
American Stock Exchange 美国证券交易所 5M_Wj*a}7  
amortization 摊销 6lFfS!ZFA  
amount due from banks 存放银行同业的款项 rf K8q'@  
amount due from banks abroad 存放海外银行同业的款项 Ol/N}M|3
 
amount due from holding companies 控股公司欠款 nsuX*C7  
amount due from local banks 存放本港银行同业的款项 xge7r3i  
amount due to banks 银行同业的存款 g@
ith&*=h  
amount due to banks abroad 海外银行同业的存款 [(mlv42"  
amount due to holding companies 控股公司存款 nE W31 8  
amount due to local banks 本港银行同业的存款 sRhKlUJG  
amount due to outport banks 外埠银行同业的存款 *_-'/i  
amount for note issue 发行纸币的款额 b[ w;i]2  
amount of bond 担保契据的款额 !CY&{LEYn0  
amount of consideration 代价款额 q_fam,9  
amount of contribution 供款数额 }JgYCsF/f  
amount of indebtedness 负债款额 +[-i%b3q  
amount of principal of the loan 贷款本金额 5Fw
- d  
amount of rates chargeable 应征差饷数额 CNrIIsJ  
amount of share capital 股本额 []pN$]+c  
amount of sums assured 承保款额 Yl^mAS[w&  
amount of variation 变动幅度 _}6q{}jn:c  
amount of vote 拨款数额 dJk9@u  
amount payable 应付款额 ,!QV>=  
amount receivable 应收款额 [.,>wo~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 LlYTv%I  
analysis 分析 W;_E4  
ancillary risk 附属风险 kUl  
annual account 周年帐目；周年帐目报表；年度决算；年结 6g:|*w  
annual accounting date 年结日期 !q"cpL'4  
annual allowance 每年免税额；年积金；年度津贴；年津 42C<1@>zO  
annual balance 年度余额 ^TdZ*($5  
annual disposable income 每年可动用收入 ~N0sJ%  
annual estimates 周年预算 n# 7Pr/*0  
annual fee 年费 |NFZ(6vNh  
annual general meeting 周年大会 *%FA:Y  
annual growth rate 年增率；每年增长率 y/_XgPfWU  
annual long-term supplement 长期个案每年补助金 SZU \i*  
annual pensionable emolument 可供计算退休金的年薪 A*yi"{F
Li  
annual report 年报 ;{Ux_JEg  
Annual Report on the Consumer Price Index 《消费物价指数年报》 QG gF|c7  
annual return 周年报表；周年申报表；每年报税表格 A;X=bj _&a  
Annual Return Rules 《周年报表规则》 8At<Wic  
annual review of consumer prices 每年消费物价回顾 ['qnn|  
annual roll-forward basis 逐年延展方式 :$r ^_  
annual salary 年薪 L"+
$Wc[|  
annual statement 年度报表；年度决算表 2f:^S/.A  
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 evuZY X@  
annuitant 年金受益人  $)~   
annuity 年金 ef"?|sn  
annuity contract 年金合约 Dt}rR[yJ  
annuity on human life 人寿年金 2\<.0  
antecedent debt 先前的债项 'Prxocxq  
ante-dated cheque 倒填日期支票 ro~+j}*  
anticipated expenditure 预期开支 .?W5{U  
anticipated net profit 预期纯利 @z`@f"l  
anticipated revenue 预期收入 Z}6^ve  
anti-inflation measure 反通货膨胀措施 R W/z1  
anti-inflationary stance 反通货膨胀立场 5jcte< 5I_  
apparent deficit 表面赤字 S=|@L<O  
apparent financial solvency 表面偿债能力 L@Nu/(pB=  
apparent partner 表面合伙人 ~aK?cP  
application for personal assessment 个人入息课税申请书 qt e>r  
application of fund 资金应用 pW\'ZRj  
application to release as liquidator and to destruct the books of accounts and documents )X+mV  
申请免除清盘人职务及毁灭帐簿与文件 [5d2D,)  
appointed actuary 委任精算师 qCQ./"8  
appointed auditor 委任核数师；委任审计师 15\Ph[6g  
appointed trustee 委任的受托人 ! NV#U  
appointer 委任人 *?p|F&J  
apportioned pro rata 按比例分摊 z_|oCT!6  
apportionment 分配；分摊 Q4]4@96Aj  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kLSrj
\6I[  
apportionment formula 分摊方程式 6=GZLpv  
apportionment of estate duty 遗产税的分摊 YUWn;#  
appraisal 估价；评估 E+95WF|4k"  
appreciable growth 可观增长 VyLH"cCv  
appreciable impact 显着影响 eDKxn8+(H  
appreciable increase 可观增长 [#^#+ |{\  
appreciation 增值；升值 I27,mS+]  
appreciation against other currencies 相对其他货币升值 F=a+z/xKT  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `|Z}2vo;j  
appreciation tax 增值税 kma?v B  
appropriation 拨款；拨用；拨付 <cN~jv-w$  
appropriation account 拨款帐目 m:QG}{<.h  
Appropriation Bill 拨款法案 B^ 7eoW  
appropriation-in-aid system 补助拨款办法 a6xj
\w  
approved assets 核准资产 7*+]wEs  
approved basket stock 认可一篮子证券 >p\e0n  
approved budget 核准预算 NPnHH:\;  
approved charitable donation 认可慈善捐款 %:v`EjRD0  
approved charitable institution 认可慈善机构 #s-iy+/1oN  
approved currency 核准货币；认可货币 Y-!YhWsS  
approved estimates 核准预算 :a[Ihqfg  
approved estimates of expenditure 核准开支预算 tA.`k;LT  
approved overseas insurer 核准海外保险人 22hSove.  
approved overseas trust company 核准海外信托公司 V<Z'
(UI  
approved pooled investment fund 核准汇集投资基金 -T@`hk`  
approved provident fund scheme 认可公积金计划 6=_~0PcY  
approved provision 核准拨款 PyC0Q\$%  
approved redeemable share 核准可赎回股份 1%[_`J;>Z  
approved regional stock 认可地区性证券 X@N$Z{  
approved retirement scheme 认可退休金计划 U\@
A_ B  
approved subordinated loan 核准附属贷款 I&yVx8aH}  
arbitrage 套戥；套汇；套利 Wzq>JNny  
arbitrageur 套戥者；套汇者 -Yi,_#3{  
arbitrary amount 临时款项 )Q;978:  
arrangement 措施；安排；协定 M)-6T{[IT  
arrears 欠款 {2d_"lHBt  
arrears of pay 欠付薪酬 $
RX'(/  
arrears of revenue 逾期未收税款；逾期未收的帐项 &n2e  
articles of association 组织章程；组织细则；组织章程细则 "Y:/= Gx  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 l~:v (R5
 
ascertainment of profit 确定利润 (46 {r}_O  
"Asia Clear" “亚洲结算系统” t:~t@4j}  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 UKd'+R]  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 2.uA|~qH  
Asian Development Fund [ADF] 亚洲发展基金 SUCUP<G  
Asian dollar bond 亚洲美元债券 q Dd~2"er  
Asian dollar market 亚洲美元市场 }Nj97R  
Asian dollar rate 亚洲美元利率 j1$8#/r;c  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 RF}X ER  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 j-@kW'K  
asked price 沽盘；喊价；索价；卖方报价 +>^7vq-\'  
assessable income 应评税入息 ]w).8=I  
assessable loss 应评税亏损 vYmSKS  
assessable profit 应评税利润 -F/st  
assessable value 应评税值 BcWcdr+}9  
assessed profit 估定利润 `bI)<B  
assessed value 经评估价值 -XK0KYhgW  
assessment 评税；评定；估价；评税单 F4#g?R::U  
assessment number 评税编号；估价编号 YB))S!;Ok  
assessment of additional tax 补加税评税 ^WYQ]@rh3  
assessment of performance 业绩评估；实绩评价 QWnndI_4p  
Assessor 评税主任 R@Y=o].2  
asset price bubbles 资产价格泡沫 MZv]s  
asset-backed securities 具资产保证的证券 ZM#=`k9  
assets accretion 资产增值 _mE^rT  
assets and liabilities 资产与负债 P@}Pk  
assets betterment statement 资产递增表；资产改进表 0*%&>  
assets lending 实物放款；有抵押贷款 shC;hR&;  
assets of the company passing on the death 死者去世时转移的公司资产 c{#yx_)V&  
assets pledged as security for liabilities 用作负债抵押的资产 CJknJn3m&  
assets portfolio 资产投资组合 I+ l%Sn#\  
assets price 资产价格 ^>&k]T`  
assets quality 资产质素 NUJ~YWO;  
assets realization 资产变现 Wl"0m1G  
assets refinancing arrangement 资产再集资安排 t G.(flW,  
assets securitization 资产证券化 m4w')r~  
assets situated outside Hong Kong 在香港以外地方的资产 )emOKS  
assets stripping 削减资产；拆卖资产 F!!N9VIC  
assets value 资产值 o5o^TW{  
assignee 承让人 w FtN+  
assignment 转让；转让书；转让契 V\~WvV  
assignment of interest 权益转让 oP?YA-#nc  
assignment of letters patent and trade mark 专利证书及商标转让 OKOu`Hz@  
assignment of property 物业转让；物业转让书 Z
,7R;,qX  
assignment right 转让权 H[Q_hY[>V  
assignor 转让人 r`\A nT?  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 mg:!4O$K  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 iTo k[uJ}  
associate member 附属会员 5~ 'Ie<Y_  
associated body corporate 相联法人团体 *ZSdl0e  
associated company 相联公司；联属公司 A~(l{g  
associated corporation 相联法团 2(!fg4#+  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] KU9Z"9#  
公认会计师公会〔英国〕 Rf %HIAVE  
Association of Futures Exchange Brokers 香港期货经纪协会 hjx)D  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |+IZS/W"  
association of underwriters 承保人组织 J'&#mDU  
assumption of control 接管 E4.SF|=x  
assurance 担保；保险；转易；转易书 Bvjl-$m!v  
assurance of interest 权益的转易 F
51.N{'  
at 19XX price 按一九ＸＸ年价格计算 &p UZDjo?  
at a discount 按赔价计算；按贴水价格计算；打折扣 q6P wZ_  
at a premium 按溢价计算；按升水价格计算 hIv@i\`  
at call 通知付款；按通知 (n{wg(R  
at constant market price 按固定市价计算 pI[ZBoR~  
at constant price 按固定价格计算 \kamcA  
at cost 按成本计算 Fig&&b a  
at current market price 按当时市价计算；按现时市价计算 `D5HC  
at current price 按当时价格计算；按现时价格计算 I3S9Us-\  
at factor cost 按要素成本计算；按生产要素成本计算 ?NNn:tiD  
at money-of-the-day price 按付款当日价格计算 ~3h-jK?
 
at or better 按指定或较佳价位〔买卖指令〕 pY8q=Kl  
at par 按面值计算；平价 KGHq rc  
at sight 见票即付 `em9T oJV  
at the close 按收市盘 X
J0{  
at the opening 按开市盘 FE7)E.U  
attestation 见证；见证条款 rEZ8
eeB[3  
at-the-money option 平价期权 hv$yV%.`  
attorney 受权人；受托代表人 m#H3:-h,  
attornment 新拥有人承认书 Ei>m0 ~<\  
attributable profit 可归属利润 C_:k8?  
attributable share value 可归属股份价值 xvLn'8H.  
Auckland Stock Exchange 奥克兰证券交易所 N6QVt f.  
auction 拍卖 wmr-}Y!9u%  
auctioneer 拍卖商 4b]a&_-}  
audit 审计；核数 %~|HFYd  
Audit Commission 审计署 "%2xR[NF  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] SU_SU".  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ~q0*"\Ff  
audit review 帐目审查 `Kl`VP=c  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 a@d=>CT$  
audited account 审计帐目；经审计的帐目 .4.pJbOg  
audited annual account 经审计的周年帐目 c8 K3.&P6  
audited balance sheet 经审计的资产负债表 ewsKH\#  
auditor 核数师；核数主任；审计师 ]LPQYL  
auditor's certificate 核数师证明书；审计师证明书 cFd >oDS  
auditor's report 核数师报告；审计师报告 i=FQGWAUu  
Aussie bond 澳元债券 `ejUs]SR  
austerity budget 紧缩预算 v`q\6i[-  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 XkKC!  
Australia All Ordinaries Index 澳洲所有普通股票指数 QvPD8B  
Australian Dollar [AUD] 澳元 wt}9B[  
Australian Options Market 澳大利亚期权市场 5-u=o)>  
Australian Securities Commission 澳洲证券事务监察委员会 u<ySd?  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 eHg3}b2r  
Australian Stock Exchange 澳大利亚证券交易所 "](6lB1Oe  
Austrian Schilling [ATS] 奥地利先令 H%f:K2  
authentication 认证；鉴证 CENVp"C/`  
authority to purchase 委托购买证；委购书 lVH<lp_ZtK  
authorization 认可；核准；授权；授权书 f,i5iSYf  
authorization by direction 指示授权 Zc&&[g  
authorization by instruction 指令授权 >
:sUL<p  
authorization by warrant 令状授权 tS# `.F~y  
authorization of unit trust 单位信托的认可 5 +9Ze9  
authorized agent 指定代理人 ~89P[
$6  
authorized capital 法定资本 5__+_hO ;3  
authorized clerk 出市员 |Yi)"-  
authorized dealer 认可交易商 DmqX"x%P  
authorized financial institution 认可财务机构 <g8K})P  
authorized fund 认可基金 +';>=hha  
authorized fund house 获授权的基金公司；认可基金公司 *mG`_9  
authorized institution 认可机构 Z5G!ct:W  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 kQdt}o])  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 wz8PtfZ  
authorized insurer 获授权保险人；获认可承保人 }$su4A@0  
authorized investment 特准投资项目 y
k161\  
authorized person 获授权人 )(Iy<Y?#  
authorized representative 获授权代表 Tm]nEl)_  
authorized share capital 法定股本 ,0$)yZ3*3,  
automated quotation system 自动报价系统 R/b4NGW@  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] J a,d3K  
自动交易系统〔香港期货交易所有限公司〕 #>;FUZuJr  
automatic adjustment mechanism 自动调整机制 ]J1S#Q5'  
automatic adjustment system 自动调整系统 ig"uXs  
Automatic Clearing House 自动票据交换所 d=.2@Ry  
automatic exchange rates accumulation system 自动化汇率累集系统 8am`6;O:!  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 e>'H IO  
automatic teller machine [ATM] 自动柜员机 ^u)z{.z'H/  
autopay 自动转帐 9e!NOl\_;.  
available assets 可用资产 5@osnf?  
available fiscal reserve 现存财政储备 {WN(&eax  
available profit 可用利润 [ANuBNF  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 46jh-4)<  
average 平均；平均数；海损 RH)EB<PV  
average basic salary 平均基本薪金 s3s4OAY  
average consumer expenditure 平均消费开支；一般消费开支 wy1X\PJjH  
average cost 平均成本 }SyxPXs  
average cost of land production 增辟土地平均成本 fCAiLkT,C[  
average daily turnover 平均每日成交额 }H:F< z*  
average daily wage rate 平均每日工资率 EER`?Sa(  
average expenditure pattern 平均开支模式 S|AM9*k9  
average growth rate 平均增长率 "pxzntY|  
average net fixed assets 固定资产平均净值 &YP#M|  
average of relatives 相对价格平均数 #eP LOR&q  
average price 平均价格 2B~wHv  
average propensity to consume 平均消费倾向；一般消费倾向 lkIn%=Z  
average propensity to save 平均储蓄倾向；一般储蓄倾向 z5\;OLJS,  
average rate 平均率 `XTh1Z\  
average revenue 平均收入；平均收益 Ths_CKwgWY  
average stock 平均库存；平均存货  /RZR}  
average yearly rent 平均年租 fr6^
nDY  
avoidance of double taxation 避免双重课税 _Yb_D/  
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 4S0>-?{  
"e3["'  
给你加分了