一些有用的会计术语(也不知道发的地方对不对)A

A: hChM hc  
A share Ａ股；甲类股份 iBUf1v  
abatement of tax 减税；减扣免税额 !d(!1fC  
ABN AMRO Bank N.V. 荷兰银行 LnJ7i"Q  
above-the-line expenditure 线上项目支出；经常预算支出 0_]aF8j  
above-the-line receipt 线上项目收入；经常预算收入 %!.rP  
ABSA Asia Limited 南非联合亚洲有限公司 5Rec}H  
absolute change 绝对数值变更 p>}N9v;Bo  
absolute expenditure 实际开支 ;,4J:zvZdQ  
absolute guideline figure 绝对准则数字 ;%k%
AXw  
absolute interest 绝对权益 |d`?wm-  
absolute order of discharge 绝对破产解除令 9hguC yr@h  
absolute profit margin 绝对利润幅度 to?"{  
absolute value 实值；绝对值 t!iF(R\  
absolutely vested interest 绝对既得权益 dJ&s/Z/>E  
absorbed cost 已吸收成本；已分摊成本 pH
~JPNng  
absorption 吸收；分摊；合并 ',&MYm\  
absorption rate 吸收率；摊配率；分摊率 &YMVoyVD  
ACB Finance Limited 亚洲商业财务有限公司 l|up3A3)  
acceptable form of reciprocity 合理的互惠条件 mE7Jv)@  
acceptable rate 适当利率；适当汇率 cXCczqabv  
acceptance agreement 承兑协议 :YI>AaYWDO  
acceptance for honour 参加承兑 AN1bfF:C  
acceptor 承兑人；接受人；受票人 `fV$'u  
acceptor for honour 参加承兑人 >S3 >b  
accident insurance 意外保险 !*ucVv;  
Accident Insurance Association of Hong Kong 香港意外保险公会 Ce)Wvuh  
accident insurance scheme 意外保险计划 >WEg8'#O  
accident year basis 意外年度基准 W2B=%`sC  
accommodation 通融；贷款 V9bLm,DtT  
accommodation bill 通融票据；空头票据 Z"^@B2v  
accommodation party 汇票代发人 F>Oh)VL,Ev  
account balance 帐户余额；帐户结余 X5yhS  
account book 帐簿 5.E 2fX  
account collected in advance 预收款项 a[!d)Y:zx  
account current book 往来帐簿 {2Ibd i  
account of after-acquired property 事后取得的财产报告 ujh4cp  
account of defaulter 拖欠帐目 ;(,Fe/wvC  
account payable 应付帐款 0cbF.Um8  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 qs b4@jt+  
account receivable 应收帐款 e_;6UZ+  
account receivable report 应收帐款报表 wz#n$W3mGf  
account statement 结单；帐单；会计财务报表 tSYnc7  
account title 帐户名称；会计科目 Qw-qcG  
accountant's report 会计师报告 ZM.g+-9  
Accountant's Report Rules 会计师报告规则 iau&k`b`  
accounting and auditing procedure 会计与审计程序；会计与核数程序 D-!%L<<  
Accounting Arrangements 《会计安排》 OY#_0p)i  
accounting basis 会计基础 jdp:G  
accounting by Official Receiver 破产管理署署长呈交的帐目 sJlK
N  
Accounting Circular 《会计通告》 `!8Z"xD  
accounting class 会计类别 ]*h}sn=  
accounting date 记帐日期；会计结算日期 iD`XD\.?  
accounting for money 款项核算 QMY4%uyY!  
Accounting Officer 会计主任 *)1z-rH`  
accounting period 会计报告期；会计期 OXB-.
<  
accounting policy 会计政策；会计方针 "
LWuN>  
accounting practice 会计惯例 ZB%~>  
accounting principle 会计准则 C=cTj7Ub  
accounting record 会计记录 co80M;4  
accounting report 会计报告 6hq)yUvo4  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 J5T#}!f  
Accounting Society of China 中国会计学会 ]l'ki8  
accounting statement 会计报表 U*TN/6Qy.  
accounting system 会计制度；会计系统 mK-:laIL"  
accounting transaction 会计事项；帐务交易 t@n (a  
accounting treatment 会计处理 ~=ktFuEa  
accounting year 会计年度 MvmP["%J4_  
accretion 增值；添加 ($
W 5fbu  
accrual 应计项目；应累算数目 R.T-Ptene  
accrual basis 应计制；权责发生制 WRyLpTr-  
accrual basis accounting 应计制会计；权责发生制会计 3(&F.&C$$  
accrue 应累算；应计
88j ;7  
accrued benefit 应累算利益 <UdD@(iZ#  
accrued charges 应计费用 B
aAb4{  
accrued cumulative preference share dividend 应累算的累积优先股股息 <GRf%zJ  
accrued expenses 应累算费用 xk8p,>/  
accrued interest payable 应付利息；应计未付利息 5.#9}]  
accrued interest receivable 应收利息；应计未收利息 4?&a?*M  
accrued right 累算权益 C>dJ:.K%H  
accruing profit 应累算的利润 s= fKAxH  
accumulated fiscal reserve 累积财政储备 q?4uH;h:^G  
accumulated profit 累积利润；滚存溢利 Q{hOn]"  
accumulated reserve 累积储备 ie5ijkxZ(  
accumulation of surplus income 累积收益盈余 qu+2..3  
acquired assets 既得资产 G\ZRNb  
acquisition 收购；购置；取得 J*X.0&Toc  
acquisition cost 购置成本 s.)w A`&&  
acquisition expenses 购置费用 y(h(mr  
acquisition of 100% interest 收购全部股权 ueBoSZRWX  
acquisition of control 取得控制权 nV*sdSt  
acquisition of fixed assets 购置固定资产 ,{*fOpn  
acquisition of shell “买壳” i6 ?JX@I  
acquisition price 收购价 12xP)*:$  
act of God 天灾 *AR<DXEL  
acting partner 执事合伙人 2{I
z  
active market 买卖活跃的市场；交投畅旺的市场；旺市 [F[<2{FQF  
active partner 积极参与的合伙人 k.[) R@0%  
active trading 交投活跃 WC*:\:mh  
actual circulation 实际流通 H)aC'M^
 
actual cost 实际成本 Vzvw/17J  
actual expenditure 实际开支；实际支出 kQlcT"R  
actual income 实际入息；实际收入；实际收益 ,r
i--<  
actual market 现货市场 ]u ~Fn2  
actual price 现货价；实际价格 =S8>  
actual profit 实际利润 /~c
L L  
actual quotation 实盘；实际价位；实际报价 To%*)a  
actual year basis 按实际年度计算 w!w _`7[  
actuals 实货 Pt
0}9Q  
actuarial investigation 精算调查 
aq/Y}s?  
actuarial principle 精算原则 u!Nfoq&'u  
actuarial report 精算师报告 DLVs>?Y  
Actuarial Society of Hong Kong 香港精算学会 /1#Q=T  
actuarial valuation 精算师估值 O[p^lr(B7  
actuary 精算师 A<CXdt+t  
ad referendum agreement 暂定协议；有待覆核的协定 B5H&DqWzr  
ad valorem duty 从价税；按值征税 P^m 6di  
ad valorem duty system 从价税制 M#=5u`h  
ad valorem fee 从价费 ,W8Iabi^  
ad valorem tariff 从价关税 64rk^Um  
additional allowance 额外免税额 8Pr7aT:,  
additional amount for unexpired risk 未过期风险的额外款额 UMi`u6#  
additional assessable profit 补加应评税利润 jP.b oj_u*  
additional assessment 补加评税 }d\Tk(W  
additional commitment 额外承担 J}_Dpb[L  
additional commitment vote 额外承担拨款 /A))"D  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 bKJ7vXC05  
additional dependent parent allowance 供养父母额外免税额  {%~4RZ
A  
additional provision 额外拨款 -@V"i~g<e  
additional stamp duty 附加印花税 IgR"euU  
additional tax 补加税罚款；补加税款 u#@{%kPW  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ZMMo6;  
adjudged bankrupt 被裁定破产 aGk%I  
adjudicated bankrupt 裁定破产人 #!u51P1  
adjudication fee 裁定费；评定印花税额手续费；评估契据费
l8AEEG8>  
adjudication of bankruptcy 裁定破产；宣告破产 ._MAHBx+G  
adjudication of insolvency 裁定无力偿还债务 9C)3 b3  
adjusted actual 经调整的实数；调整后的实数 1LId_vJtJ  
adjusted current assets 经调整的流动资产；调整后的流动资产 ~z _](HKoS  
adjusted figure 经调整的数字；调整后的数额 [aM'  
adjusted liabilities 经调整的负债；调整后的负债 .i&ZT}v3  
adjusted loss 经调整的亏损；调整后的亏损 u!3]RGJ  
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 5+/b$mHZX
 
adjusted profit 经调整的利润；调整后的利润 d:<H?~  
adjusted surplus 经调整的盈余额；调整后的盈余额 87pXv6'FQ  
adjusted value 经调整的价值；调整后的价值 4,F

3@m:<  
adjustment 调整；修订；理算〔保险〕 ^?7dOW  
adjustment centre 调剂中心 N>pmhskN?  
adjustment lag 调整过程的时间差距；调整时差 X:``{!~geo  
adjustment mechanism 调整机制 "ryk\}*<  
adjustment of loss 亏损调整 H&=n:'k^  
adjustment process 调整过程；调整程序 o%WjJ~!zL  
adjustment range 调整幅度 KW|\)83$  
administered exchange rate 受管制汇率 T<f\*1~^  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 >'}=.3
\  
administration expenses 行政费用 M9s43XL(&  
administration fee 手续费；行政费 Ed^uA+D  
administration in bankruptcy 破产管理 ]C ~1]7vb  
administration order 遗产管理令 (e8G (  
administrator 管理人；遗产管理人 '-PMF~~S  
administrator of the estate 遗产管理人 v"~Do+*+  
admission of debt 债项承认书 Gh2Q$w:  
admission of proof 接纳债权证明 )v52y8G-p  
advance 放贷款项；垫付款项；预支款项；预付款项 Z<ajET`)  
advance account 暂支帐目；预付款帐户 6mu<&m@  
advance compensation 预付补偿金 1O7]3&L@  
advance from shareholder 股东垫款 -!|WZ   
advance pending reimbursement 预支以待日后付还 cZgMA8 F  
advanced economy 先进经济体系 )W`SC mr]  
advancement 预付；预付财产 }{5mH:  
advances warrant 垫款令 Q'|0
?nBOY  
advancing 贷出 I%9bPQ  
adverse balance 逆差 kYxl1nv  
adverse exchange 逆汇 @q&|MMLt  
advertisement addressed to shareholders 在报章刊登的致股东通告 Pknc[h},  
advice for collection 托收通知书 79SqYe=&uy  
advice of drawing 提款通知书；汇票通知书 JAlU%n?R  
advice of payment 付款通知 ]am~aJ|L  
Advisory Committee [Securities and Futures Commission] Xb]=:x(  
谘询委员会〔证券及期货事务监察委员会〕 b4Cfd?'  
Advisory Committee on Diversification 经济多元化谘询委员会 ieo|%N{'  
affidavit 誓章；遗产申报誓章 q]6_
rY.  
affidavit of no receipt 述明无收款的誓章 {[2tG U9  
affiliate 联号；联营公司；附属公司 s) Cpi  
affiliated company 附属公司；联号；联营公司 K8 b+   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ohrw\<xsu  
affordability 负担能力 z wL3,!t  
African Development Bank [AfDB] 非洲开发银行 "v(G7*2  
after-acquired property 事后取得的财产 K1T1@ j  
after-hours dealing 市后交易 +7Yu^&  
after-tax profit 税后盈利；税后利润；税后溢利 u12zRdn  
agency agreement 代理协议 -<^jGrb  
agency expenses 代理机构的开支 8p (!]^z  
agency fee 代理费 Bx(yu'g|a  
Agency Law 《代理法》 E'5Ajtw;  
agent 代理人；承销人 }B y)
y;~  
agent of company 公司代理人 NJZXs_%>$  
agent's fee 代理人费；经纪费 of9q"h  
aggregate 总计；总数；总体数字 cYGRy,'gH  
aggregate amount 总款额；总额 J &!B|TS  
aggregate assets and liabilities 总体资产与负债 ?75\>NiR  
aggregate at constant price 按固定价格计算的总体数字 e:N7BZl'c9  
aggregate demand 总需求 7zD- ?%  
aggregate gross position 总持仓量 6W5d7`A  
aggregate limit 总限额 AD^X(rW  
aggregate of salaries tax 合计薪俸税 YgCc|W3{  
aggregate performance 总体表现；总体业绩 D"L|"qJ  
aggregate supply 总体供应 nV'
3sUvR#  
aggregate surplus 总盈余 !#q{Z>H`  
aggregate total 整体总额 ibvJWg  
aggregate value 总值；合计价值 U,e'ZRU6  
aggregated basis 合计基准 {|s/]W  
aggregated net chargeable income 合计应课税入息实额 SO`dnf  
aggregation 合并计算；合计；总和 D%-{q>F!gf  
aggregation of incomes of husband and wife 夫妇入息合并计算 TWUUvj`.  
aggregation of property 财产的总和 |U#DUqw  
agio 差价；贴水 MRQZIi  
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》 5^yG2&>#  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
n!a<:]b<  
《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》 o,CBA;{P  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment rJu[N(2k  
《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》 Vt'L1Wr0v  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment =yo{[&Jz  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 34SA
~5  
agreement for a settlement 授产协议 ?0{yq>fTu  
agreement for assignment 转让协议 8x9Rm  
agreement for sale 售卖协议；买卖协议 2}w#3K  
agreement for sale and purchase 买卖协议 Rp0|zP,5  
agreement for the payment of interest 支付利息协议 _?.\Xc  
agreement for the repayment of money 还款协议 r@iASITX  
agreement of reinsurance 再保险协议 y_*n9 )Ct  
Agricultural Bank of China 中国农业银行 {7qA&c=  
air passenger departure tax 飞机乘客离境税 B| tzF0;c  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 `m%:rE,  
airport tax 机场税 RX
'-99M  
alcohol duty 酒精税 .]P2}w)x?  
alienation 让与；让渡；转让 vf<UBa;Xm  
alimony 生活费；赡养费 tjj^O%SV<  
All Ordinaries Index [AOI] 所有普通股指数 9x?B5Ap[  
all risks 全险；综合险 4}i*cB`  
All Sales Record for Stock Market 《股票市场成交报告》 X8b|]Nr  
Allied Capital Resources Limited 新联财务有限公司 ,)zt AFn
=  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 DR@1z9 a  
allocation letter 拨款信件 d8E,o7$m  
allocation of fund 分配款项；预留款项 dCeX}Z  
allocation of profit 利润分配；溢利分配 n_P3\Y|  
allocation warrant 拨款令 KXf<$\+zO  
allotment 分配；配股 zmiZ]uq  
allotment notice 股份配售通知；配股通知 XX2h(-  
allotment of shares 股份分配 ^,TTwLy-t  
allowable 可获宽免；免税的 >&WhQhZ3kg  
allowable business loss 可扣除的营业亏损 ]CX[7Q
+'  
allowable expenses 可扣税的支出 ',{7%G9  
allowance 免税额；津贴；备抵；准备金 J R$r!hX  
allowance for debts 债项的免税额 8:thWGLN  
allowance for depreciation by wear and tear 耗损折旧免税额 X3wX`V}

  
allowance for funeral expenses 殡殓费的免税额
DI1(`y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,a0pAj  
allowance for repairs and outgoings 修葺及支出方面的免税额 Dx-KMiQ,"(  
allowance to debtor 给债务人的津贴 3~Qd)j"<  
alteration of capital 资本更改 jQ=~g-y  
alternate trustee 候补受托人 _U0$=V  
amalgamation 合并 PB9/m-\H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2r&R"B1`(  
ambit of charges 征税范围；收费范围 k1='c7s  
amended valuation 经修订的估值 s+Q;pRZW{  
American Commodities Exchange 美国商品交易所 k6(r !mc  
American Express Bank Limited 美国运通银行 y&oNv xG-  
American Stock Exchange 美国证券交易所 g%a|q~)  
amortization 摊销 ys'T~Cs  
amount due from banks 存放银行同业的款项 Quzo8u  
amount due from banks abroad 存放海外银行同业的款项 iiG f'@/  
amount due from holding companies 控股公司欠款 1J}8sG2`  
amount due from local banks 存放本港银行同业的款项 o''wCr%  
amount due to banks 银行同业的存款 xHo&[{  
amount due to banks abroad 海外银行同业的存款 %gd(wzco  
amount due to holding companies 控股公司存款 F$MX,,4U  
amount due to local banks 本港银行同业的存款 P"3*lk+w  
amount due to outport banks 外埠银行同业的存款 feX^~gM  
amount for note issue 发行纸币的款额 iv&v8;B  
amount of bond 担保契据的款额 E9}{1A  
amount of consideration 代价款额 .*YD&(  
amount of contribution 供款数额 VDbI-P&c  
amount of indebtedness 负债款额 ]zfG~^.  
amount of principal of the loan 贷款本金额 vjT( Q  
amount of rates chargeable 应征差饷数额 $uDqqG(^  
amount of share capital 股本额 'h1b1,b~  
amount of sums assured 承保款额 %rkk>m  
amount of variation 变动幅度 ]; Wx  
amount of vote 拨款数额 )|bC^{kH!l  
amount payable 应付款额 -&2B@]
]  
amount receivable 应收款额 X"aEJ|y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P\nC?!Q%c  
analysis 分析 3oy~=  
ancillary risk 附属风险 ciQZHH2  
annual account 周年帐目；周年帐目报表；年度决算；年结 ANi)q$:{  
annual accounting date 年结日期 I5m][~6.?  
annual allowance 每年免税额；年积金；年度津贴；年津 eqAW+Ptx  
annual balance 年度余额 ?.=}pAub  
annual disposable income 每年可动用收入 ?sz)J3  
annual estimates 周年预算 bM,1f/^  
annual fee 年费 Cq)IayD@  
annual general meeting 周年大会 "Z=5gj  
annual growth rate 年增率；每年增长率 ;)AfB#:d  
annual long-term supplement 长期个案每年补助金 5ExDB6Bx@y  
annual pensionable emolument 可供计算退休金的年薪 *f%>YxF  
annual report 年报 Z;l`YK^-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 p>vU?eF  
annual return 周年报表；周年申报表；每年报税表格 ?:{sH#ua  
Annual Return Rules 《周年报表规则》 RoGwK*j0+  
annual review of consumer prices 每年消费物价回顾 mLV[uhq   
annual roll-forward basis 逐年延展方式 1BHG'
y  
annual salary 年薪 yifY%!@Xu  
annual statement 年度报表；年度决算表 BQH}6ueZ  
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 -s|8<A||"  
annuitant 年金受益人 !~]<$WZV  
annuity 年金 ?S$i?\Qh  
annuity contract 年金合约 ew _-Eb  
annuity on human life 人寿年金 Isy'{-H  
antecedent debt 先前的债项 0|&\'{  
ante-dated cheque 倒填日期支票 FGWN}&K  
anticipated expenditure 预期开支 1923N]b  
anticipated net profit 预期纯利 [u}(57DS  
anticipated revenue 预期收入 b$%0.s  
anti-inflation measure 反通货膨胀措施 @Jm7^;9/  
anti-inflationary stance 反通货膨胀立场 <@wj7\pQ  
apparent deficit 表面赤字 j>Iaq"  
apparent financial solvency 表面偿债能力 >_OYhgs1w  
apparent partner 表面合伙人 qyC=(v  
application for personal assessment 个人入息课税申请书 -HSs^d
P`  
application of fund 资金应用 -=s(l.?Hm5  
application to release as liquidator and to destruct the books of accounts and documents @%k}FL=:t(  
申请免除清盘人职务及毁灭帐簿与文件 No]~jnqDM  
appointed actuary 委任精算师 7dsefNPb  
appointed auditor 委任核数师；委任审计师 {7TlN.(  
appointed trustee 委任的受托人 RrUBpqA  
appointer 委任人 `w I/0  
apportioned pro rata 按比例分摊 _iNq"8>2  
apportionment 分配；分摊 K\"R&{+=
 
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Zo1,1O  
apportionment formula 分摊方程式 !*- >;:9B  
apportionment of estate duty 遗产税的分摊 `Al;vVMRO  
appraisal 估价；评估 Z{&cuo.@<]  
appreciable growth 可观增长 {*{Ox[Nh{  
appreciable impact 显着影响 aQ:5d3m0  
appreciable increase 可观增长 __mF?m  
appreciation 增值；升值 WAdCF-S  
appreciation against other currencies 相对其他货币升值 q6YXM  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =zQN[  
appreciation tax 增值税 9z6XF]A  
appropriation 拨款；拨用；拨付 n; {76Q  
appropriation account 拨款帐目 %|s+jeUDn|  
Appropriation Bill 拨款法案 |:8bNm5[  
appropriation-in-aid system 补助拨款办法 v
pmj||\-  
approved assets 核准资产 ]_N|L|]M  
approved basket stock 认可一篮子证券 SlsdqP 9  
approved budget 核准预算 d!eYqM7-G  
approved charitable donation 认可慈善捐款 p/+a=Yo  
approved charitable institution 认可慈善机构 e7w
SOs  
approved currency 核准货币；认可货币 &b:1I7Cp*  
approved estimates 核准预算 vVOh3{e|  
approved estimates of expenditure 核准开支预算 {<<U^<6}  
approved overseas insurer 核准海外保险人 ]+X@ 7  
approved overseas trust company 核准海外信托公司 *}P~P$q%  
approved pooled investment fund 核准汇集投资基金 H%D$(W  
approved provident fund scheme 认可公积金计划 |1j["u1  
approved provision 核准拨款 X&kp;W  
approved redeemable share 核准可赎回股份 S]+:{9d  
approved regional stock 认可地区性证券
:OuA)f  
approved retirement scheme 认可退休金计划 P&f7@MOV.P  
approved subordinated loan 核准附属贷款 'inFKy'H  
arbitrage 套戥；套汇；套利 nr<4M0tIp  
arbitrageur 套戥者；套汇者 &Xf}8^T<V  
arbitrary amount 临时款项 \-g)T}g,I  
arrangement 措施；安排；协定 4r45i:  
arrears 欠款 YOcO4   
arrears of pay 欠付薪酬 GWfL  
arrears of revenue 逾期未收税款；逾期未收的帐项 vam;4vyu  
articles of association 组织章程；组织细则；组织章程细则 uA<
n  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ff^=Ruf$  
ascertainment of profit 确定利润 %KLpig  
"Asia Clear" “亚洲结算系统” }~L.qG  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 +~
p88;  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 j:v@p
zTD  
Asian Development Fund [ADF] 亚洲发展基金 :.Wr{"`  
Asian dollar bond 亚洲美元债券 *}*FX+px)  
Asian dollar market 亚洲美元市场 c24dSNJg,  
Asian dollar rate 亚洲美元利率 :;9F>?VN>0  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 iUN Ib
 
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 #pnI\  
asked price 沽盘；喊价；索价；卖方报价 p^w;
kN  
assessable income 应评税入息 @u6B;)'l  
assessable loss 应评税亏损 $|@ (  
assessable profit 应评税利润 r97pOs#5:  
assessable value 应评税值 EFM5,gB.m  
assessed profit 估定利润 WvY? +JXJ  
assessed value 经评估价值 U2W|:~KM  
assessment 评税；评定；估价；评税单 J| w>a  
assessment number 评税编号；估价编号 Wi)_H$KII  
assessment of additional tax 补加税评税 FOE4>zE  
assessment of performance 业绩评估；实绩评价 asppRL||  
Assessor 评税主任 Hx?;fl'G%  
asset price bubbles 资产价格泡沫 {'NvG  
asset-backed securities 具资产保证的证券 uxr #QA  
assets accretion 资产增值 w9EOC$|Y  
assets and liabilities 资产与负债 :74y!  
assets betterment statement 资产递增表；资产改进表 T4Pgbop  
assets lending 实物放款；有抵押贷款 !$gR{XH$]  
assets of the company passing on the death 死者去世时转移的公司资产 I 
7{T  
assets pledged as security for liabilities 用作负债抵押的资产 UM"- nZ>[  
assets portfolio 资产投资组合 -lY6|79bF  
assets price 资产价格 |v3T!  
assets quality 资产质素 KW pVw!  
assets realization 资产变现 *`5.|{<j{  
assets refinancing arrangement 资产再集资安排 -cAo@}v  
assets securitization 资产证券化 g}1B;zGf  
assets situated outside Hong Kong 在香港以外地方的资产 12b(A+M   
assets stripping 削减资产；拆卖资产 L [pBB  
assets value 资产值 #lL^?|M  
assignee 承让人 8e1UmM
[  
assignment 转让；转让书；转让契 2*laAB
 
assignment of interest 权益转让 2} /aFR  
assignment of letters patent and trade mark 专利证书及商标转让 y51e%n$  
assignment of property 物业转让；物业转让书 ?BeiY zg  
assignment right 转让权 7x|9n  
assignor 转让人 *av<E  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 |\pj;XU  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 N/"{.3{W  
associate member 附属会员 0d)M\lG  
associated body corporate 相联法人团体 ) j#`r/  
associated company 相联公司；联属公司 FXG]LoP  
associated corporation 相联法团 HdUQCugxx:  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] P64PPbP  
公认会计师公会〔英国〕 *K8$eDNZ  
Association of Futures Exchange Brokers 香港期货经纪协会 '}53f2%gKa  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
M2,l7  
association of underwriters 承保人组织 O`IQ(,yef  
assumption of control 接管 MzdV2.  
assurance 担保；保险；转易；转易书 4yy>jXDG  
assurance of interest 权益的转易 qZ}^;)a^  
at 19XX price 按一九ＸＸ年价格计算 24 'J  
at a discount 按赔价计算；按贴水价格计算；打折扣 t6"%3#s  
at a premium 按溢价计算；按升水价格计算 _YhES-Ff  
at call 通知付款；按通知 RB7tmJc  
at constant market price 按固定市价计算 M6"PX *K  
at constant price 按固定价格计算 RLjc&WhzXu  
at cost 按成本计算 f643#1  
at current market price 按当时市价计算；按现时市价计算 zZPO&akB"  
at current price 按当时价格计算；按现时价格计算 =7=]{Cx[  
at factor cost 按要素成本计算；按生产要素成本计算 D
N>[\hg  
at money-of-the-day price 按付款当日价格计算 X]TG<r  
at or better 按指定或较佳价位〔买卖指令〕 @Md/Q~>  
at par 按面值计算；平价 `,<BCu  
at sight 见票即付 I3L<[-ZE  
at the close 按收市盘 T4Uev*A  
at the opening 按开市盘 5{X<y#vAC0  
attestation 见证；见证条款 e8a+2.!&\  
at-the-money option 平价期权 Z"xvh81P  
attorney 受权人；受托代表人 vm8eZG|  
attornment 新拥有人承认书 Rsm^Z!sn  
attributable profit 可归属利润 Jq-]7N%k/  
attributable share value 可归属股份价值 4SxX3Fw  
Auckland Stock Exchange 奥克兰证券交易所 W:2( .?  
auction 拍卖 Ty?cC**  
auctioneer 拍卖商
Rh{f5
-  
audit 审计；核数 L,/%f<wd  
Audit Commission 审计署 7&)bJ@1U  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] p?OoC  
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〕 %YscBG  
audit review 帐目审查 c7k~S-nU  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ydA8wL  
audited account 审计帐目；经审计的帐目 <)H9V-5aZ  
audited annual account 经审计的周年帐目 ~q.F<6O  
audited balance sheet 经审计的资产负债表 }o(-=lF  
auditor 核数师；核数主任；审计师 ?);v`]  
auditor's certificate 核数师证明书；审计师证明书 WSB0~+  
auditor's report 核数师报告；审计师报告 YK'<NE3 4  
Aussie bond 澳元债券 Wqw1J=]  
austerity budget 紧缩预算 |0b`fOS  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 T.BW H2gRP  
Australia All Ordinaries Index 澳洲所有普通股票指数 )7Wf@@R'F  
Australian Dollar [AUD] 澳元 UB@+ck  
Australian Options Market 澳大利亚期权市场 qR8Lh( "i  
Australian Securities Commission 澳洲证券事务监察委员会 O<?R)NH-P  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 hL{KRRf>  
Australian Stock Exchange 澳大利亚证券交易所 yNBfUj -L  
Austrian Schilling [ATS] 奥地利先令 |/{=ww8|  
authentication 认证；鉴证 }&J q}j  
authority to purchase 委托购买证；委购书 C_JNX9wv  
authorization 认可；核准；授权；授权书 0S!K{xyR  
authorization by direction 指示授权 ;4|15S  
authorization by instruction 指令授权 *^ZV8c}  
authorization by warrant 令状授权 ]{@-HTt  
authorization of unit trust 单位信托的认可 c-5)QF) z  
authorized agent 指定代理人 3F2w-+L  
authorized capital 法定资本 /nA{#HY  
authorized clerk 出市员 +[mk<pQ  
authorized dealer 认可交易商 hz@bW2S.  
authorized financial institution 认可财务机构 /y}xX  
authorized fund 认可基金 oap4rHk}  
authorized fund house 获授权的基金公司；认可基金公司 q@8*
Xa>  
authorized institution 认可机构
e(t\g^X  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 8&slu{M- t  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 &V/MmmT  
authorized insurer 获授权保险人；获认可承保人 8{sGNCvU  
authorized investment 特准投资项目 vl:KF7:#m  
authorized person 获授权人 uKHxe~  
authorized representative 获授权代表 zK@@p+n_#.  
authorized share capital 法定股本 AoxA+.O  
automated quotation system 自动报价系统 l]8uk^E  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] MQ8J<A Pf-  
自动交易系统〔香港期货交易所有限公司〕 $xN|5;+  
automatic adjustment mechanism 自动调整机制  }.6[qk  
automatic adjustment system 自动调整系统 }BP;1y6-r  
Automatic Clearing House 自动票据交换所 ^ [@,  
automatic exchange rates accumulation system 自动化汇率累集系统 T6=u P)!K  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 5=ryDrx  
automatic teller machine [ATM] 自动柜员机 ]h5tgi?_l  
autopay 自动转帐 sXFZWj}\  
available assets 可用资产 3^yK!-Wp(  
available fiscal reserve 现存财政储备 \'O"~W  
available profit 可用利润 S?2
>Er  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 w``U=sfmV  
average 平均；平均数；海损 zdam^o  
average basic salary 平均基本薪金 >XfbP]
  
average consumer expenditure 平均消费开支；一般消费开支 7@W>E;go  
average cost 平均成本 #%O0[kd  
average cost of land production 增辟土地平均成本 ;RlxD 4p  
average daily turnover 平均每日成交额 Jln:`!#fDf  
average daily wage rate 平均每日工资率 }Zp,+U*"  
average expenditure pattern 平均开支模式 }
0y"F  
average growth rate 平均增长率 `Urhy#LC  
average net fixed assets 固定资产平均净值 \s\?l(ooq"  
average of relatives 相对价格平均数 A,!-{/wc  
average price 平均价格 pd$[8Rmj_  
average propensity to consume 平均消费倾向；一般消费倾向 UJ2U1H54h  
average propensity to save 平均储蓄倾向；一般储蓄倾向 =?8@#]G+  
average rate 平均率 N?8!3&TiV  
average revenue 平均收入；平均收益 "#g}ve,  
average stock 平均库存；平均存货 1_G^w qk  
average yearly rent 平均年租 M<&= S  
avoidance of double taxation 避免双重课税 uPvEwq* C  
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 _yT Ed"$  
fV~[;e;U.  
给你加分了