一些有用的会计术语(也不知道发的地方对不对)A

A: D#)b+7N-  
A share Ａ股；甲类股份 ;({W#Wa  
abatement of tax 减税；减扣免税额 tRfo$4#NY  
ABN AMRO Bank N.V. 荷兰银行 1!gbTeVlY  
above-the-line expenditure 线上项目支出；经常预算支出 '`<w#z}AF  
above-the-line receipt 线上项目收入；经常预算收入 !v0LBe4  
ABSA Asia Limited 南非联合亚洲有限公司 /FJu)H..U  
absolute change 绝对数值变更 })?GzblI&  
absolute expenditure 实际开支 = 9]~yt  
absolute guideline figure 绝对准则数字 B93+BwN>95  
absolute interest 绝对权益
\'bzt"f$j  
absolute order of discharge 绝对破产解除令
eGHaY4|  
absolute profit margin 绝对利润幅度 +?!(G}5  
absolute value 实值；绝对值 0K2`-mL  
absolutely vested interest 绝对既得权益 L,@lp  
absorbed cost 已吸收成本；已分摊成本 >e"#'K0?\  
absorption 吸收；分摊；合并 RdML3E  
absorption rate 吸收率；摊配率；分摊率 VM,]X.  
ACB Finance Limited 亚洲商业财务有限公司 I 2|Bg,e  
acceptable form of reciprocity 合理的互惠条件 }AH] th  
acceptable rate 适当利率；适当汇率 1y4  
acceptance agreement 承兑协议 |H+Wed|  
acceptance for honour 参加承兑 ZJ[ ??=Gz  
acceptor 承兑人；接受人；受票人 H'hpEwG  
acceptor for honour 参加承兑人 5[u]E~Fl}  
accident insurance 意外保险 f`=-US  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^]-6u:J!  
accident insurance scheme 意外保险计划 {jX2}  
accident year basis 意外年度基准 q%?in+l  
accommodation 通融；贷款 cpJ|w3xB  
accommodation bill 通融票据；空头票据 Hg$lXtn]  
accommodation party 汇票代发人 q#=(e:aCb  
account balance 帐户余额；帐户结余 R!N%o~C2-  
account book 帐簿 <yFu*(Q  
account collected in advance 预收款项 :zF,A,)  
account current book 往来帐簿 w=J3=T@TD  
account of after-acquired property 事后取得的财产报告 n#OB%@]<V  
account of defaulter 拖欠帐目 %Qdn  
account payable 应付帐款 KNIn:K^/  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 s6^>F/x  
account receivable 应收帐款 exUu7&*:  
account receivable report 应收帐款报表 7Da`   
account statement 结单；帐单；会计财务报表 9c :cw  
account title 帐户名称；会计科目 _8_R 1s  
accountant's report 会计师报告 4u5-7[TZ  
Accountant's Report Rules 会计师报告规则 ]F'
e aR  
accounting and auditing procedure 会计与审计程序；会计与核数程序 g~A`N=r;h  
Accounting Arrangements 《会计安排》 HqT#$}rv  
accounting basis 会计基础 "mvt>X  
accounting by Official Receiver 破产管理署署长呈交的帐目 .+A+|yR  
Accounting Circular 《会计通告》 1F
&Trqq  
accounting class 会计类别 [}0haTYc4  
accounting date 记帐日期；会计结算日期 Vt&2z)Zz  
accounting for money 款项核算 \Et3|Iv  
Accounting Officer 会计主任 (S\[Y9  
accounting period 会计报告期；会计期 U0N 60  
accounting policy 会计政策；会计方针 SmSH2m-  
accounting practice 会计惯例 U/l&tmIVY  
accounting principle 会计准则 6.nCV0xA  
accounting record 会计记录 s{\8om'-  
accounting report 会计报告 EE'io5\et  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +Kbjzh3<wG  
Accounting Society of China 中国会计学会 {:$>t~=D  
accounting statement 会计报表 f5VLw`m}.8  
accounting system 会计制度；会计系统 ]*[ 2$  
accounting transaction 会计事项；帐务交易 XG{zlOD+  
accounting treatment 会计处理 &H/'rd0M  
accounting year 会计年度 D (?DW}Rqs  
accretion 增值；添加 iN8zo:&Z  
accrual 应计项目；应累算数目 M{T-iW"  
accrual basis 应计制；权责发生制 Lh
b35;\  
accrual basis accounting 应计制会计；权责发生制会计 *kDCliL  
accrue 应累算；应计 IE/^\ M  
accrued benefit 应累算利益 ieCEo|b  
accrued charges 应计费用 )g#T9tx2D  
accrued cumulative preference share dividend 应累算的累积优先股股息 0Y{yKL  
accrued expenses 应累算费用 qwgPk9l  
accrued interest payable 应付利息；应计未付利息 CxOob1@  
accrued interest receivable 应收利息；应计未收利息 dufu|BL|}  
accrued right 累算权益 JL}_72gs  
accruing profit 应累算的利润 dV$gB<iS  
accumulated fiscal reserve 累积财政储备 Y;^l%ePuW  
accumulated profit 累积利润；滚存溢利 62o:,IcoG  
accumulated reserve 累积储备 .Una+Z  
accumulation of surplus income 累积收益盈余 3E
$f)  
acquired assets 既得资产 8ek@:
Mw  
acquisition 收购；购置；取得 W^LY'ypT  
acquisition cost 购置成本 ( !fKNia@S  
acquisition expenses 购置费用 :C
s4NF   
acquisition of 100% interest 收购全部股权 f=gW]x7'R+  
acquisition of control 取得控制权 V/ uP%'cd  
acquisition of fixed assets 购置固定资产 '3DXPR^B6  
acquisition of shell “买壳” ca*DZG/  
acquisition price 收购价 ']z{{UNUN  
act of God 天灾 xvl#w  
acting partner 执事合伙人 x'>9d  
active market 买卖活跃的市场；交投畅旺的市场；旺市 4`]^@"{  
active partner 积极参与的合伙人 ,|H `e^  
active trading 交投活跃 }1i`6`y1  
actual circulation 实际流通 VfC<WVYiZ  
actual cost 实际成本 &zeyE;/Hj  
actual expenditure 实际开支；实际支出 ][h%UrV  
actual income 实际入息；实际收入；实际收益 ]]9R mh=  
actual market 现货市场 $f=J2&D,Cz  
actual price 现货价；实际价格 {xB!EQ"  
actual profit 实际利润 s.N/2F&*W  
actual quotation 实盘；实际价位；实际报价 Pz|>"'  
actual year basis 按实际年度计算 q{I%Q)t)gU  
actuals 实货 1 A !bE  
actuarial investigation 精算调查 pVw}g@<M  
actuarial principle 精算原则 +tIF h'  
actuarial report 精算师报告 L<-_1!wh  
Actuarial Society of Hong Kong 香港精算学会 ;jvBF4Lb>  
actuarial valuation 精算师估值 a /l)qB#  
actuary 精算师 i&66Fi1  
ad referendum agreement 暂定协议；有待覆核的协定 =eXU@B  
ad valorem duty 从价税；按值征税 Yi+wC}   
ad valorem duty system 从价税制 `nv~NLkl  
ad valorem fee 从价费 OXSmt DvJ  
ad valorem tariff 从价关税 \lf;P?M^  
additional allowance 额外免税额 x_6[P2"PP  
additional amount for unexpired risk 未过期风险的额外款额 (%e.:W${  
additional assessable profit 补加应评税利润 T?soJ]A  
additional assessment 补加评税 ukfQe }I  
additional commitment 额外承担 ag#S6E^%S  
additional commitment vote 额外承担拨款 8Pn#+IvCE  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %x{kc3PnO  
additional dependent parent allowance 供养父母额外免税额 m=A(NKZ  
additional provision 额外拨款 >G*eNn  
additional stamp duty 附加印花税 foF({4q7b^  
additional tax 补加税罚款；补加税款 ](9Xvy  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 q?oP?
cCw  
adjudged bankrupt 被裁定破产 wQH<gJE/:  
adjudicated bankrupt 裁定破产人 (*nT(Adk  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 [.'|_l  
adjudication of bankruptcy 裁定破产；宣告破产 y'~U%,ki6  
adjudication of insolvency 裁定无力偿还债务 +]A:M6P:{v  
adjusted actual 经调整的实数；调整后的实数 bv9i*]  
adjusted current assets 经调整的流动资产；调整后的流动资产 OgQV;at  
adjusted figure 经调整的数字；调整后的数额 ?U5{Wa85D  
adjusted liabilities 经调整的负债；调整后的负债 UkT=W!cq  
adjusted loss 经调整的亏损；调整后的亏损 T/Gz94c  
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 B^Nf #XN(  
adjusted profit 经调整的利润；调整后的利润 ;R5`"`  
adjusted surplus 经调整的盈余额；调整后的盈余额 %C'?@,7C  
adjusted value 经调整的价值；调整后的价值 &Gn 2tr  
adjustment 调整；修订；理算〔保险〕 W5lR0)~#*  
adjustment centre 调剂中心 H*QIB_  
adjustment lag 调整过程的时间差距；调整时差 #!qm ZN  
adjustment mechanism 调整机制 c~$)UND^  
adjustment of loss 亏损调整 o]` *M|  
adjustment process 调整过程；调整程序 @+
M /&  
adjustment range 调整幅度 KL:j
?.0  
administered exchange rate 受管制汇率 X_ cV%#  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 {M$1N5Eh  
administration expenses 行政费用 3yY}04[9<  
administration fee 手续费；行政费 (GuzN  
administration in bankruptcy 破产管理 nntuLuW  
administration order 遗产管理令 2*< nu><b  
administrator 管理人；遗产管理人 w%VU/6
~  
administrator of the estate 遗产管理人 HU}7zK2  
admission of debt 债项承认书 C:* *;=.  
admission of proof 接纳债权证明 ,p@y] cr  
advance 放贷款项；垫付款项；预支款项；预付款项 -p&" y3<p  
advance account 暂支帐目；预付款帐户 `*["UER  
advance compensation 预付补偿金 FLCexlv^  
advance from shareholder 股东垫款 \H~T>j{N  
advance pending reimbursement 预支以待日后付还 axRV:w;E<  
advanced economy 先进经济体系 FQ2  
advancement 预付；预付财产 a %'the  
advances warrant 垫款令 _AYK435>N  
advancing 贷出 TJpD{p}  
adverse balance 逆差 Xy&A~F  
adverse exchange 逆汇 %~JJ.&  
advertisement addressed to shareholders 在报章刊登的致股东通告 2c,9e`  
advice for collection 托收通知书 M~#gRAUJ  
advice of drawing 提款通知书；汇票通知书 Xe'x[(l  
advice of payment 付款通知 bv9]\qC]T<  
Advisory Committee [Securities and Futures Commission] p2[n$61  
谘询委员会〔证券及期货事务监察委员会〕 _476pZ_  
Advisory Committee on Diversification 经济多元化谘询委员会 N/'b$m5= S  
affidavit 誓章；遗产申报誓章 >~sI8czR*  
affidavit of no receipt 述明无收款的誓章 -M~:lK]n  
affiliate 联号；联营公司；附属公司 dulI&_x  
affiliated company 附属公司；联号；联营公司 GR.^glG?6  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 u+e{Mim  
affordability 负担能力 }b"yU#`Q\  
African Development Bank [AfDB] 非洲开发银行 Y3cMC)  
after-acquired property 事后取得的财产 qu6D 5t  
after-hours dealing 市后交易 D|L9Vs`  
after-tax profit 税后盈利；税后利润；税后溢利 '!cCMTj  
agency agreement 代理协议 (KD RkE|=  
agency expenses 代理机构的开支 ksqQM
 
agency fee 代理费 6V:U(g  
Agency Law 《代理法》 HTcb_a  
agent 代理人；承销人 2K6qY)/_  
agent of company 公司代理人 3{^9]7UC  
agent's fee 代理人费；经纪费 <X^
@*79m  
aggregate 总计；总数；总体数字 4 Y9`IgQ  
aggregate amount 总款额；总额 /cdC'g  
aggregate assets and liabilities 总体资产与负债 |`,2ri*5A  
aggregate at constant price 按固定价格计算的总体数字 \fr~
  
aggregate demand 总需求 IH&|Tcf\  
aggregate gross position 总持仓量 7P5)Z-K[  
aggregate limit 总限额 VT`^W Hu  
aggregate of salaries tax 合计薪俸税 F>6|3bOR  
aggregate performance 总体表现；总体业绩 @R"JW\bd  
aggregate supply 总体供应 f:,DWw`B  
aggregate surplus 总盈余 UiP"Ixg6  
aggregate total 整体总额
o.g V4%  
aggregate value 总值；合计价值 T_ <@..C  
aggregated basis 合计基准 SC!RbW@3  
aggregated net chargeable income 合计应课税入息实额 Uh4%}-;  
aggregation 合并计算；合计；总和 7~%?
#  
aggregation of incomes of husband and wife 夫妇入息合并计算 8oseYH  
aggregation of property 财产的总和 0c]/bs{}  
agio 差价；贴水 ,vawzq[oSy  
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》 El".I?E*  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 9Cp-qA%t  
《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》 |?xN\O^#}  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment oj<gD  
《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》 ]t,BMu=%  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ^Za-`8#`L  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 o#gWbAG;]b  
agreement for a settlement 授产协议 |\t-g"~sN  
agreement for assignment 转让协议 (vnAbR#e  
agreement for sale 售卖协议；买卖协议 {.|CdqwY  
agreement for sale and purchase 买卖协议 XS{Qnx_#  
agreement for the payment of interest 支付利息协议 Beo@K|3GN  
agreement for the repayment of money 还款协议 Tc:)- z[o  
agreement of reinsurance 再保险协议 @4#c&h3  
Agricultural Bank of China 中国农业银行 ({)+3]x  
air passenger departure tax 飞机乘客离境税 fc3{sZE2M  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 [;yOBF  
airport tax 机场税 W:nef<WH  
alcohol duty 酒精税 3m)0z{n  
alienation 让与；让渡；转让 >J?fl8  
alimony 生活费；赡养费 l0m-$/  
All Ordinaries Index [AOI] 所有普通股指数 6]N;r5n  
all risks 全险；综合险 /NFj(+&g+  
All Sales Record for Stock Market 《股票市场成交报告》 Fb>?1
i`RN  
Allied Capital Resources Limited 新联财务有限公司 FUb\e-Q=  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 +Q)XH>jh  
allocation letter 拨款信件 !zpRrx_  
allocation of fund 分配款项；预留款项 ]Sz:|%JP1  
allocation of profit 利润分配；溢利分配 MYvY]Jx3  
allocation warrant 拨款令 'ya{9EdlT  
allotment 分配；配股 yYYSeH  
allotment notice 股份配售通知；配股通知 ^*Q ?]N  
allotment of shares 股份分配 7"x;~X  
allowable 可获宽免；免税的
)m)-o4c  
allowable business loss 可扣除的营业亏损 xml7Uarc  
allowable expenses 可扣税的支出 |F[+k e  
allowance 免税额；津贴；备抵；准备金 -20bPiM$A  
allowance for debts 债项的免税额 hEH?[>9  
allowance for depreciation by wear and tear 耗损折旧免税额 s`8= 3]w  
allowance for funeral expenses 殡殓费的免税额 #L;dI@7C  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 69Ne
Q$](  
allowance for repairs and outgoings 修葺及支出方面的免税额 {duz\k2  
allowance to debtor 给债务人的津贴 }C?'
BRX  
alteration of capital 资本更改
2\{M:\2o  
alternate trustee 候补受托人 7U"g3a)=  
amalgamation 合并 itP,\k7>d  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *#|&JIEsi  
ambit of charges 征税范围；收费范围 783,s_  
amended valuation 经修订的估值 p38-l'{#  
American Commodities Exchange 美国商品交易所 JR21>;l#2  
American Express Bank Limited 美国运通银行 HM1Fz\Sf  
American Stock Exchange 美国证券交易所 aFm_;\  
amortization 摊销 &`
r-.&Y  
amount due from banks 存放银行同业的款项 -3*]G^y2  
amount due from banks abroad 存放海外银行同业的款项 mdg8,n  
amount due from holding companies 控股公司欠款 k%#E
EMh  
amount due from local banks 存放本港银行同业的款项 4.aZ#c91_  
amount due to banks 银行同业的存款 FVbb2Y?R  
amount due to banks abroad 海外银行同业的存款 Lg.gfny[(t  
amount due to holding companies 控股公司存款 s^9Voi.y  
amount due to local banks 本港银行同业的存款 Y\P8v  
amount due to outport banks 外埠银行同业的存款 #p&qUw  
amount for note issue 发行纸币的款额 7Q9 w?y~c  
amount of bond 担保契据的款额 [l??A
3G  
amount of consideration 代价款额 9;u@q%;!k  
amount of contribution 供款数额 ?e4YGOe.  
amount of indebtedness 负债款额 -@2iaQ(5a2  
amount of principal of the loan 贷款本金额 ltSU fI  
amount of rates chargeable 应征差饷数额 k]|~>9eY]  
amount of share capital 股本额 $8h%a 8I  
amount of sums assured 承保款额 o5PO=AN  
amount of variation 变动幅度 9Q.Yl&A  
amount of vote 拨款数额 xLajso1g69  
amount payable 应付款额 o:'MpKm  
amount receivable 应收款额 )dw'BNz5hT  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *:7rdzn  
analysis 分析
pah'>dAL  
ancillary risk 附属风险 Ge@{_  
annual account 周年帐目；周年帐目报表；年度决算；年结 `
/+>a8  
annual accounting date 年结日期 %aCqi(.7  
annual allowance 每年免税额；年积金；年度津贴；年津 ^z*t%<@[Q  
annual balance 年度余额 Wvh#:Z  
annual disposable income 每年可动用收入 _4~+{l+  
annual estimates 周年预算 Q3~H{)[Kq  
annual fee 年费 Nh|uO?&C6  
annual general meeting 周年大会 ; DR$iH-F  
annual growth rate 年增率；每年增长率 t{9GVLZ  
annual long-term supplement 长期个案每年补助金 \V63qg[  
annual pensionable emolument 可供计算退休金的年薪 g:@#@1rB6  
annual report 年报 oZgjQM$YP  
Annual Report on the Consumer Price Index 《消费物价指数年报》 h(dvZ= %  
annual return 周年报表；周年申报表；每年报税表格 %wy.TN  
Annual Return Rules 《周年报表规则》 h;"4+uw  
annual review of consumer prices 每年消费物价回顾 ?l{nk5,?-Y  
annual roll-forward basis 逐年延展方式 C{rcs'  
annual salary 年薪 hi(;;C9  
annual statement 年度报表；年度决算表 2F.;;A
b  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 M7~2iU<#  
annuitant 年金受益人 9cF[seE"0  
annuity 年金 8TKnL\aar  
annuity contract 年金合约 ]_gU#,8  
annuity on human life 人寿年金 q3!bky\  
antecedent debt 先前的债项 lUZ+YD4  
ante-dated cheque 倒填日期支票 .`eN8Dl1  
anticipated expenditure 预期开支 h[Y1?ln&h  
anticipated net profit 预期纯利 K\r8g=U  
anticipated revenue 预期收入 + &Eqk  
anti-inflation measure 反通货膨胀措施 YD6'#(  
anti-inflationary stance 反通货膨胀立场 (w3YvG.  
apparent deficit 表面赤字 X+9>A.92  
apparent financial solvency 表面偿债能力 ES7s1O$#  
apparent partner 表面合伙人 ou
Q T  
application for personal assessment 个人入息课税申请书 M6jy\<a  
application of fund 资金应用 ~36!?&eA8  
application to release as liquidator and to destruct the books of accounts and documents g3y~bf  
申请免除清盘人职务及毁灭帐簿与文件 @": ^)87  
appointed actuary 委任精算师 tyFzSrfc  
appointed auditor 委任核数师；委任审计师 8
GUX{K  
appointed trustee 委任的受托人 C1)!f j=  
appointer 委任人 k y7Gwc  
apportioned pro rata 按比例分摊 1))8 A@,  
apportionment 分配；分摊 oG\Vxg*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
2[W&s&  
apportionment formula 分摊方程式 a;+9mDXx:  
apportionment of estate duty 遗产税的分摊 8nV+e~-w  
appraisal 估价；评估 "!^
"[mX4  
appreciable growth 可观增长 CA~-rv  
appreciable impact 显着影响 q<1~ vA9  
appreciable increase 可观增长 73;GW4,  
appreciation 增值；升值 _Fl9>C"u  
appreciation against other currencies 相对其他货币升值 U[MA)41  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )ez9"# MH'  
appreciation tax 增值税 W|mo5qrLS2  
appropriation 拨款；拨用；拨付 m-, x<bM?
 
appropriation account 拨款帐目 PJH&  
Appropriation Bill 拨款法案 3]S$ih&A  
appropriation-in-aid system 补助拨款办法 gM:".Ee  
approved assets 核准资产 q2E_A  
approved basket stock 认可一篮子证券 f ;n3&e0eC  
approved budget 核准预算 Fx.=#bVX7  
approved charitable donation 认可慈善捐款 #_p\Ie*rd  
approved charitable institution 认可慈善机构 sO@Tf\d  
approved currency 核准货币；认可货币 nNn:-  
approved estimates 核准预算 kffcm/  
approved estimates of expenditure 核准开支预算 ~]2K^bh8&  
approved overseas insurer 核准海外保险人 + ePS14G  
approved overseas trust company 核准海外信托公司 kxv1Hn"`{E  
approved pooled investment fund 核准汇集投资基金 YaqJ,"GlT  
approved provident fund scheme 认可公积金计划 7kEn \
 
approved provision 核准拨款 \4fQMG  
approved redeemable share 核准可赎回股份 .Q2V}D85  
approved regional stock 认可地区性证券 rey!{3U  
approved retirement scheme 认可退休金计划 &^jXEz;  
approved subordinated loan 核准附属贷款 %.|@]!C  
arbitrage 套戥；套汇；套利 Km$\:Xo  
arbitrageur 套戥者；套汇者 9%9#_?RW  
arbitrary amount 临时款项 bk[!8-b/a  
arrangement 措施；安排；协定 R6->t #n,  
arrears 欠款 +
I28|*K"  
arrears of pay 欠付薪酬 \9T7A&  
arrears of revenue 逾期未收税款；逾期未收的帐项 P*j|.63  
articles of association 组织章程；组织细则；组织章程细则 6'f;-2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #H~64/  
ascertainment of profit 确定利润 ~t~|"u"P  
"Asia Clear" “亚洲结算系统” vFm
Z<C' )  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 +NUG  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 eHUOU>&P]  
Asian Development Fund [ADF] 亚洲发展基金 ~D>p0+-c  
Asian dollar bond 亚洲美元债券 Z%UP6%  
Asian dollar market 亚洲美元市场 ,ig/s2ZG6X  
Asian dollar rate 亚洲美元利率 8}:nGK|kx  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 h<QY5=SF  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 V0mn4sfs  
asked price 沽盘；喊价；索价；卖方报价 Ny/MJ#Lq  
assessable income 应评税入息 *vMn$,^0h9  
assessable loss 应评税亏损 [$UI8tV  
assessable profit 应评税利润 dM@1l1h/  
assessable value 应评税值 J{G?-+`  
assessed profit 估定利润 @H8EWTZ  
assessed value 经评估价值 seJ^s@H5l  
assessment 评税；评定；估价；评税单 {'H(g[k  
assessment number 评税编号；估价编号 vl)l'
 
assessment of additional tax 补加税评税 jPkn[W# 6  
assessment of performance 业绩评估；实绩评价 8z\xrY  
Assessor 评税主任 j
?QDR  
asset price bubbles 资产价格泡沫 J'r^/  
asset-backed securities 具资产保证的证券 Fsg*FH7J  
assets accretion 资产增值 F!K>Kz  
assets and liabilities 资产与负债 Tid aa  
assets betterment statement 资产递增表；资产改进表 \i&<s;  
assets lending 实物放款；有抵押贷款 COlaD"Y  
assets of the company passing on the death 死者去世时转移的公司资产 U6s[`H3I{  
assets pledged as security for liabilities 用作负债抵押的资产 f|(M.U-  
assets portfolio 资产投资组合 xT2PyI_:  
assets price 资产价格 9>#6*/Oa7  
assets quality 资产质素 K*dCc}:`  
assets realization 资产变现 @C aG9]  
assets refinancing arrangement 资产再集资安排 A3*!"3nU  
assets securitization 资产证券化 X@F
N|Rdh  
assets situated outside Hong Kong 在香港以外地方的资产 8 Fbo3  
assets stripping 削减资产；拆卖资产 hi[pVk~B)  
assets value 资产值 *VN6cSq  
assignee 承让人 a8Wwq?@  
assignment 转让；转让书；转让契 aw>#P   
assignment of interest 权益转让 _o~nr]zx  
assignment of letters patent and trade mark 专利证书及商标转让 8q7
b_Pq1U  
assignment of property 物业转让；物业转让书 <gBA1oRz  
assignment right 转让权 <OPArht  
assignor 转让人 <#HYqR',  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 hE-M$LmN@  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 /qw.p#  
associate member 附属会员
PPsE${!  
associated body corporate 相联法人团体 \l3h0R  
associated company 相联公司；联属公司 =Fl^`*n  
associated corporation 相联法团 N{>n$v}  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] > Nr#O  
公认会计师公会〔英国〕 #X"@<l4F  
Association of Futures Exchange Brokers 香港期货经纪协会 kG*~|ma  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 NGWxN8P6  
association of underwriters 承保人组织 / XIhj  
assumption of control 接管 +ck}l2&#  
assurance 担保；保险；转易；转易书 .N(p=9  
assurance of interest 权益的转易 bZV
/l4TU  
at 19XX price 按一九ＸＸ年价格计算 jz0T_\8D`  
at a discount 按赔价计算；按贴水价格计算；打折扣 3;Fhg!ZO  
at a premium 按溢价计算；按升水价格计算 vvOV2n.WD  
at call 通知付款；按通知 9nbLg5P  
at constant market price 按固定市价计算 TS5Q1+hWHV  
at constant price 按固定价格计算 @lph)A Nk  
at cost 按成本计算 k VQ\1!  
at current market price 按当时市价计算；按现时市价计算 rrv%~giU  
at current price 按当时价格计算；按现时价格计算 vfo~27T{(  
at factor cost 按要素成本计算；按生产要素成本计算 rVsJ`+L  
at money-of-the-day price 按付款当日价格计算 <54 S  
at or better 按指定或较佳价位〔买卖指令〕 Y6d@h? ht  
at par 按面值计算；平价 vr^qWn  
at sight 见票即付 a.6(K  
at the close 按收市盘 @=kSo -SX  
at the opening 按开市盘 lw5`p,`  
attestation 见证；见证条款 n'w.; q  
at-the-money option 平价期权 PFK  '$  
attorney 受权人；受托代表人 WuW^GC{7  
attornment 新拥有人承认书 g=o4Q< #^y  
attributable profit 可归属利润 B7vpsSL  
attributable share value 可归属股份价值 v*yuE5{  
Auckland Stock Exchange 奥克兰证券交易所 #3d(M  
auction 拍卖 sp`Dvqx0  
auctioneer 拍卖商 " 2Dngw  
audit 审计；核数 8Q+36!  
Audit Commission 审计署
-Y;3I00(  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] e?f IXk~b  
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〕
G*v,GR  
audit review 帐目审查 }o{
(S%%  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 c[Zje7 @  
audited account 审计帐目；经审计的帐目 %u5]>]M+  
audited annual account 经审计的周年帐目 ^G-@06/!  
audited balance sheet 经审计的资产负债表 dC4'{n|7  
auditor 核数师；核数主任；审计师 4xJQ!>6  
auditor's certificate 核数师证明书；审计师证明书 >yh2Lri  
auditor's report 核数师报告；审计师报告 &iVs0R  
Aussie bond 澳元债券 \D&KC,i5f  
austerity budget 紧缩预算 /H+a0`/  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 7v_8_K  
Australia All Ordinaries Index 澳洲所有普通股票指数 M& CqSd  
Australian Dollar [AUD] 澳元 4ss4kp_>  
Australian Options Market 澳大利亚期权市场 wH6aAV~1  
Australian Securities Commission 澳洲证券事务监察委员会 A.w:h;7  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 vVcob}ZH  
Australian Stock Exchange 澳大利亚证券交易所 ei5~&  
Austrian Schilling [ATS] 奥地利先令 4nz35BLr  
authentication 认证；鉴证 z&^&K}  
authority to purchase 委托购买证；委购书 k-""_WJ~^  
authorization 认可；核准；授权；授权书 7j)8Djzp|  
authorization by direction 指示授权 W`*r>`krVJ  
authorization by instruction 指令授权 /5AJ.r  
authorization by warrant 令状授权 lB[kbJ  
authorization of unit trust 单位信托的认可 s(roJbJ_;  
authorized agent 指定代理人 >i-"<&#jG  
authorized capital 法定资本 -s'-eQF J  
authorized clerk 出市员 pcI uN  
authorized dealer 认可交易商 j$5
LN.8J  
authorized financial institution 认可财务机构 VOh4#%Vj  
authorized fund 认可基金 @$K"o7+]   
authorized fund house 获授权的基金公司；认可基金公司 F1Bq$*'N$w  
authorized institution 认可机构 _t}WsEQ+P  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 5+ MS^H  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 $ o#V#  
authorized insurer 获授权保险人；获认可承保人 8SS|a  
authorized investment 特准投资项目 h3@v+Z<}  
authorized person 获授权人 t<?,F  
authorized representative 获授权代表 Y:)e(c"A  
authorized share capital 法定股本 B^jc3 VsR  
automated quotation system 自动报价系统 t@+}8^M  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] m<2M4u   
自动交易系统〔香港期货交易所有限公司〕 Pd]|:W< E  
automatic adjustment mechanism 自动调整机制 9]o-O]7/  
automatic adjustment system 自动调整系统 W'u>#  
Automatic Clearing House 自动票据交换所 -;k+GrLr^  
automatic exchange rates accumulation system 自动化汇率累集系统 "Os_vlapHo  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 p
s DetP  
automatic teller machine [ATM] 自动柜员机 Xm2z}X(%  
autopay 自动转帐 S?BG_J6A7  
available assets 可用资产 4|#WFLo@  
available fiscal reserve 现存财政储备 >~+ELVB&  
available profit 可用利润 L\z~uo3:  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 K)k<Rh[<  
average 平均；平均数；海损 VTHH&$ZNq  
average basic salary 平均基本薪金 s=/v';5J2!  
average consumer expenditure 平均消费开支；一般消费开支 57'4ljvYi  
average cost 平均成本 U_c
*6CK  
average cost of land production 增辟土地平均成本 DkAAV9*  
average daily turnover 平均每日成交额 yyy|Pw4:Z  
average daily wage rate 平均每日工资率 I[X772K  
average expenditure pattern 平均开支模式 &~U ]~;@  
average growth rate 平均增长率 N_q|\S>t/  
average net fixed assets 固定资产平均净值 %3''}Y5  
average of relatives 相对价格平均数 P J[`|  
average price 平均价格 'a.qu9PJ  
average propensity to consume 平均消费倾向；一般消费倾向 2Q:+
_v  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ^&Y#)II  
average rate 平均率 ~2khgZ  
average revenue 平均收入；平均收益 ^@NU}S):yN  
average stock 平均库存；平均存货 k2UVm$}u  
average yearly rent 平均年租 F`]2O:[  
avoidance of double taxation 避免双重课税 _ZkI)o
 
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 kt$jm)UI~l  
rguCp}r  
给你加分了