一些有用的会计术语(也不知道发的地方对不对)A

A: h;3cd0  
A share Ａ股；甲类股份 F
v<`AU  
abatement of tax 减税；减扣免税额 <]G]W/eB'  
ABN AMRO Bank N.V. 荷兰银行 ;NlWb =  
above-the-line expenditure 线上项目支出；经常预算支出 Ie%EH  
above-the-line receipt 线上项目收入；经常预算收入 /r_~:3F  
ABSA Asia Limited 南非联合亚洲有限公司 H.UX,O@  
absolute change 绝对数值变更 [V:\\$  
absolute expenditure 实际开支 2k<;R':  
absolute guideline figure 绝对准则数字 fA89|NTSUh  
absolute interest 绝对权益 |r bWYl.b  
absolute order of discharge 绝对破产解除令 {/pm<k=  
absolute profit margin 绝对利润幅度 ;NRF=d>  
absolute value 实值；绝对值 *{+G=d
 
absolutely vested interest 绝对既得权益 .CFa9"<  
absorbed cost 已吸收成本；已分摊成本 Ao/ jt<  
absorption 吸收；分摊；合并 =Fdg/X1  
absorption rate 吸收率；摊配率；分摊率 MX+Z ?  
ACB Finance Limited 亚洲商业财务有限公司 S]E.KLR?[;  
acceptable form of reciprocity 合理的互惠条件 n[(Qr9  
acceptable rate 适当利率；适当汇率 $v Z$'(  
acceptance agreement 承兑协议 m>SErxU(z  
acceptance for honour 参加承兑 YM DMH"3  
acceptor 承兑人；接受人；受票人 rSrIEP,c'  
acceptor for honour 参加承兑人 j!3 Gz  
accident insurance 意外保险 Uo2GK3nT  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^%`wJ.c  
accident insurance scheme 意外保险计划
@_z4tUP  
accident year basis 意外年度基准 ;,]P=Ey  
accommodation 通融；贷款 zz& ?{vJ  
accommodation bill 通融票据；空头票据 cYqfsd# B  
accommodation party 汇票代发人 ~jsLqY*(+  
account balance 帐户余额；帐户结余 f47M#UC  
account book 帐簿 zhf.NCSt(  
account collected in advance 预收款项 O eL}EVs8=  
account current book 往来帐簿 Bm]8m=p  
account of after-acquired property 事后取得的财产报告 w
gw(YU  
account of defaulter 拖欠帐目 'R_g">B.  
account payable 应付帐款 4Fm90O  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 NB<A>baL*  
account receivable 应收帐款 2+X\}s1vN  
account receivable report 应收帐款报表 5YrBW:_OI  
account statement 结单；帐单；会计财务报表 }*L(;r)q  
account title 帐户名称；会计科目 <qGu7y"  
accountant's report 会计师报告 y{N-+10z
 
Accountant's Report Rules 会计师报告规则 q&d~ \{J  
accounting and auditing procedure 会计与审计程序；会计与核数程序 P@FHnh3}Z$  
Accounting Arrangements 《会计安排》 DY^;EZ!hb  
accounting basis 会计基础 AFAAuFE"  
accounting by Official Receiver 破产管理署署长呈交的帐目 Xn{1 FJX/  
Accounting Circular 《会计通告》 $LU"?aAW  
accounting class 会计类别 v,ju!I0.  
accounting date 记帐日期；会计结算日期 F+u|HiYG  
accounting for money 款项核算 ,{c?ymw?  
Accounting Officer 会计主任 >;[*!<pfK5  
accounting period 会计报告期；会计期 71\xCSI1w&  
accounting policy 会计政策；会计方针 "&3h2(#%  
accounting practice 会计惯例 ~ yX2\i"  
accounting principle 会计准则 KGg3 !jY  
accounting record 会计记录 e;(0(rI  
accounting report 会计报告 6:~v4W!k  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )P+7PhE{J  
Accounting Society of China 中国会计学会 r-<F5<H+K@  
accounting statement 会计报表 IC7M$  
accounting system 会计制度；会计系统 [Vma^B$7Vj  
accounting transaction 会计事项；帐务交易 ,{mCf^  
accounting treatment 会计处理 ?Ec7" hK  
accounting year 会计年度
)Eo)t>  
accretion 增值；添加 K>{T_){  
accrual 应计项目；应累算数目 Gh}*q|Lz  
accrual basis 应计制；权责发生制 ukUGvK  
accrual basis accounting 应计制会计；权责发生制会计
v\{!THCSh  
accrue 应累算；应计 #{\%rWnCm  
accrued benefit 应累算利益 JeE;V![  
accrued charges 应计费用 dN$Tf  
accrued cumulative preference share dividend 应累算的累积优先股股息 R47\Y  
accrued expenses 应累算费用 15sp|$&`  
accrued interest payable 应付利息；应计未付利息 /~<@
*-'  
accrued interest receivable 应收利息；应计未收利息 |)*fRL,  
accrued right 累算权益 q*9!,!e  
accruing profit 应累算的利润 -(=eM3o-9m  
accumulated fiscal reserve 累积财政储备 3p'I5,}  
accumulated profit 累积利润；滚存溢利 Cid ;z  
accumulated reserve 累积储备 GmP@;[H"  
accumulation of surplus income 累积收益盈余 8Q'0h m?  
acquired assets 既得资产 {yExQbN  
acquisition 收购；购置；取得 %QP0  
acquisition cost 购置成本 2=^m9%  
acquisition expenses 购置费用 n<u $=H  
acquisition of 100% interest 收购全部股权 X)% A6M  
acquisition of control 取得控制权 [D4Es  
acquisition of fixed assets 购置固定资产 >j QWn@  
acquisition of shell “买壳” J7g8D{4  
acquisition price 收购价 9_5ow  
act of God 天灾 |/)${*a4n
 
acting partner 执事合伙人 :n-]>Q>5=k  
active market 买卖活跃的市场；交投畅旺的市场；旺市 tw9f%p  
active partner 积极参与的合伙人 $A-J,_:T<  
active trading 交投活跃 
B]l)++~  
actual circulation 实际流通 y9Usn8  
actual cost 实际成本 sc,vj'r  
actual expenditure 实际开支；实际支出 )'+8}T]xQ  
actual income 实际入息；实际收入；实际收益 WA&!;Zq  
actual market 现货市场 #NryLE!/  
actual price 现货价；实际价格 bXNk%W[n  
actual profit 实际利润 Nb'''W-i
u  
actual quotation 实盘；实际价位；实际报价 V]db'qB\  
actual year basis 按实际年度计算 VB*oGG  
actuals 实货 2V#>)R#k  
actuarial investigation 精算调查 6l
:qD`
_  
actuarial principle 精算原则 D-._z:_  
actuarial report 精算师报告 :Nz2z[W$  
Actuarial Society of Hong Kong 香港精算学会 =7m)sxj]w  
actuarial valuation 精算师估值 ~o~!+`@q  
actuary 精算师 pWJFz-  
ad referendum agreement 暂定协议；有待覆核的协定 OD!
& .%  
ad valorem duty 从价税；按值征税 <d$x.in  
ad valorem duty system 从价税制 XcUwr  
ad valorem fee 从价费 VG ;kPzze  
ad valorem tariff 从价关税 "[ZB+-|[0  
additional allowance 额外免税额 /x p|  
additional amount for unexpired risk 未过期风险的额外款额 }xh$T'M8  
additional assessable profit 补加应评税利润 oc>{?.^  
additional assessment 补加评税 ,1
+y/{S  
additional commitment 额外承担 _dhgAx-H)h  
additional commitment vote 额外承担拨款 #;2n;.a  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8p:e##%  
additional dependent parent allowance 供养父母额外免税额 CmoE_8U>  
additional provision 额外拨款 v: OR   
additional stamp duty 附加印花税 /^#;d UB  
additional tax 补加税罚款；补加税款 {C N~S*m  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 4?q
<e*W  
adjudged bankrupt 被裁定破产 >]vlkA(  
adjudicated bankrupt 裁定破产人 4p,EBn9(  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 GE%Z9#E  
adjudication of bankruptcy 裁定破产；宣告破产 P 'od`  
adjudication of insolvency 裁定无力偿还债务 ud'-;W  
adjusted actual 经调整的实数；调整后的实数 "4{LN}`  
adjusted current assets 经调整的流动资产；调整后的流动资产 LQRQA[^  
adjusted figure 经调整的数字；调整后的数额 F7EKoDt  
adjusted liabilities 经调整的负债；调整后的负债 [R^iF  
adjusted loss 经调整的亏损；调整后的亏损 (Fhs"  
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 WGZ9B^A  
adjusted profit 经调整的利润；调整后的利润 kr9*,E9cv  
adjusted surplus 经调整的盈余额；调整后的盈余额 %|q>pin2  
adjusted value 经调整的价值；调整后的价值 q%"VYt4  
adjustment 调整；修订；理算〔保险〕 st:`y=F_  
adjustment centre 调剂中心 D!Pq4'd(  
adjustment lag 调整过程的时间差距；调整时差 0vD7v  
adjustment mechanism 调整机制 S]Mw#O|  
adjustment of loss 亏损调整 sg3OL/"  
adjustment process 调整过程；调整程序 T^k7o^N>  
adjustment range 调整幅度 9Hb6nm  
administered exchange rate 受管制汇率 '
O_3)x5  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 !C3MFm{B  
administration expenses 行政费用 B][U4WJ)  
administration fee 手续费；行政费 #(N+(():  
administration in bankruptcy 破产管理 D"2&P^-  
administration order 遗产管理令 ':3pq2{  
administrator 管理人；遗产管理人 {YAJBIvHV  
administrator of the estate 遗产管理人 jN;@

=COi  
admission of debt 债项承认书 %u5L!W&  
admission of proof 接纳债权证明 CFMo)"  
advance 放贷款项；垫付款项；预支款项；预付款项 RbP6F*f  
advance account 暂支帐目；预付款帐户 Rnr(g;2  
advance compensation 预付补偿金 ][+#;avU  
advance from shareholder 股东垫款 5A3xVN=  
advance pending reimbursement 预支以待日后付还 RL@VSHXc  
advanced economy 先进经济体系 d\|?-hY`[  
advancement 预付；预付财产 JP!~,
mdS  
advances warrant 垫款令 R6kD=JY/!  
advancing 贷出 r")`Ph@yp  
adverse balance 逆差 "!ug_'VW  
adverse exchange 逆汇 ( u\._Gwsx  
advertisement addressed to shareholders 在报章刊登的致股东通告 %InA+5s`  
advice for collection 托收通知书 0zl
b0[  
advice of drawing 提款通知书；汇票通知书 |@ s,XS  
advice of payment 付款通知 C.Kh[V\Ut  
Advisory Committee [Securities and Futures Commission] BW}U%B^.  
谘询委员会〔证券及期货事务监察委员会〕 qG?Qc (  
Advisory Committee on Diversification 经济多元化谘询委员会 -w}]fb2Q>  
affidavit 誓章；遗产申报誓章 4C61GB?Vy  
affidavit of no receipt 述明无收款的誓章
IoQEtA  
affiliate 联号；联营公司；附属公司 z<U-#k7nz  
affiliated company 附属公司；联号；联营公司 ?mFv0_!O
 
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 "4+&-ms  
affordability 负担能力 wsZF;8ut  
African Development Bank [AfDB] 非洲开发银行 \IV1j)I"u  
after-acquired property 事后取得的财产 5 ZGNz1)?V  
after-hours dealing 市后交易 }@'$b<!B  
after-tax profit 税后盈利；税后利润；税后溢利 cdl&9-}  
agency agreement 代理协议 Zw5Ni Xj  
agency expenses 代理机构的开支 bpJ(XN}E  
agency fee 代理费 ;g5m0l5  
Agency Law 《代理法》 Ln')QN  
agent 代理人；承销人 t{^*6XOcJ  
agent of company 公司代理人 |ef7bKU8  
agent's fee 代理人费；经纪费 eTI%^d|  
aggregate 总计；总数；总体数字 
aQ?/%\>  
aggregate amount 总款额；总额 \r^qL^  
aggregate assets and liabilities 总体资产与负债 Y)0*b5?1r  
aggregate at constant price 按固定价格计算的总体数字 DS.RURzd{r  
aggregate demand 总需求 A}G7l?V&  
aggregate gross position 总持仓量 /YW>*?"N  
aggregate limit 总限额 CrC^1K  
aggregate of salaries tax 合计薪俸税 :dl]h&C^  
aggregate performance 总体表现；总体业绩 I7|Pi[e  
aggregate supply 总体供应 9ifDcYl  
aggregate surplus 总盈余 ~dgDO:)  
aggregate total 整体总额 ?I
_s0k I  
aggregate value 总值；合计价值 QdH\LL^8R4  
aggregated basis 合计基准 "}u.v?HYz  
aggregated net chargeable income 合计应课税入息实额 qT{U(  
aggregation 合并计算；合计；总和 ]'!f28Ng-  
aggregation of incomes of husband and wife 夫妇入息合并计算
0%&1\rm+j  
aggregation of property 财产的总和 g]<4&)~  
agio 差价；贴水 vM*-D{  
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》 y~AVei&  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment DBW[{DE  
《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》 LSa,1{  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment X@+{5%  
《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》 n7B7m,@1  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment $2oTkOA   
《香港政府和大韩民国政府关于相互促进和保护投资协定》 bhTb[r  
agreement for a settlement 授产协议 u)X=Qm)  
agreement for assignment 转让协议 r?
+%?$  
agreement for sale 售卖协议；买卖协议 3}TaF~  
agreement for sale and purchase 买卖协议 >Ea8G,  
agreement for the payment of interest 支付利息协议 AK,J7
 
agreement for the repayment of money 还款协议 j"
ThEx0  
agreement of reinsurance 再保险协议 ]fx"4qKM  
Agricultural Bank of China 中国农业银行 2iY3Lsna  
air passenger departure tax 飞机乘客离境税 [YRz*5  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 mXRB7k  
airport tax 机场税 }iXDa?6%  
alcohol duty 酒精税 \\r)Ue]  
alienation 让与；让渡；转让 B8.P
n  
alimony 生活费；赡养费 ] bM)t<  
All Ordinaries Index [AOI] 所有普通股指数 bR*-Ht+wd  
all risks 全险；综合险 KyVQh8  
All Sales Record for Stock Market 《股票市场成交报告》 bU>U14ix<  
Allied Capital Resources Limited 新联财务有限公司 *g:4e3Iy  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 9oRy)_5Z(=  
allocation letter 拨款信件 /[a~3^Gs^  
allocation of fund 分配款项；预留款项 )M,OfXa  
allocation of profit 利润分配；溢利分配 c(3~0Yr  
allocation warrant 拨款令 &oP+$;Y  
allotment 分配；配股 9TgIB  
allotment notice 股份配售通知；配股通知 'DY`jVwa  
allotment of shares 股份分配 CY 4gSe?  
allowable 可获宽免；免税的 KSbKEA  
allowable business loss 可扣除的营业亏损 y6ECdVF  
allowable expenses 可扣税的支出 7,U=Qe;  
allowance 免税额；津贴；备抵；准备金 IpINH3odT  
allowance for debts 债项的免税额 %q/62f7?  
allowance for depreciation by wear and tear 耗损折旧免税额 Ed0QQyC@9  
allowance for funeral expenses 殡殓费的免税额 _(_a*ml  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Sz%tJD..  
allowance for repairs and outgoings 修葺及支出方面的免税额 **w!CaqvY  
allowance to debtor 给债务人的津贴
(yu/l6[
 
alteration of capital 资本更改 aXQnZ+2e^R  
alternate trustee 候补受托人 d?s<2RkPT  
amalgamation 合并 ~ZmN44?R  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;X8yFq  
ambit of charges 征税范围；收费范围 EY^1Y3D w0  
amended valuation 经修订的估值 opY@RJ]  
American Commodities Exchange 美国商品交易所 F|d\k Q
 
American Express Bank Limited 美国运通银行 +DW~BS3  
American Stock Exchange 美国证券交易所 3B1XZm  
amortization 摊销 #ZJ _T`l  
amount due from banks 存放银行同业的款项 =}lh_  
amount due from banks abroad 存放海外银行同业的款项 3AHlSX  
amount due from holding companies 控股公司欠款 `n#H5Oyn  
amount due from local banks 存放本港银行同业的款项 Pj#<K%Bz  
amount due to banks 银行同业的存款 In:9\7~jC  
amount due to banks abroad 海外银行同业的存款 t9,\Hdo  
amount due to holding companies 控股公司存款 X\`_3=  
amount due to local banks 本港银行同业的存款 K{x\4  
amount due to outport banks 外埠银行同业的存款 g-Mj.owu=  
amount for note issue 发行纸币的款额 wF IegC(  
amount of bond 担保契据的款额 -|J"s$yO4  
amount of consideration 代价款额 q 0$,*[PH  
amount of contribution 供款数额 2QD3&Q9  
amount of indebtedness 负债款额 3*]eigi)  
amount of principal of the loan 贷款本金额 *S]Ci\{_  
amount of rates chargeable 应征差饷数额 4iqoR$3Fc  
amount of share capital 股本额 LIS)(
X<]?  
amount of sums assured 承保款额 9%8"e>~  
amount of variation 变动幅度 D N'3QQn  
amount of vote 拨款数额 na#CpS;pc  
amount payable 应付款额 E=jNi  
amount receivable 应收款额 8qY79)vD4E  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -9%:ilX~  
analysis 分析 >z/#_z@LV  
ancillary risk 附属风险 r;B8i!gD  
annual account 周年帐目；周年帐目报表；年度决算；年结 \.C+ue  
annual accounting date 年结日期 J@^8ko  
annual allowance 每年免税额；年积金；年度津贴；年津 =+/
eLKG  
annual balance 年度余额 88VZR&v   
annual disposable income 每年可动用收入 $}<PL}+  
annual estimates 周年预算 =@m &s^R  
annual fee 年费 .Obw|V-  
annual general meeting 周年大会 udxFz2>_l$  
annual growth rate 年增率；每年增长率 _a5d?Q9Z  
annual long-term supplement 长期个案每年补助金 T?:Rdo!:u  
annual pensionable emolument 可供计算退休金的年薪 o}$XH,-9&  
annual report 年报 m`v2: S}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #Vl 0.l3  
annual return 周年报表；周年申报表；每年报税表格 *}
]Nf  
Annual Return Rules 《周年报表规则》 jq-p;-i  
annual review of consumer prices 每年消费物价回顾 DQNnNsP:M-  
annual roll-forward basis 逐年延展方式 lphFhxJA{  
annual salary 年薪 O}tZ - 'T  
annual statement 年度报表；年度决算表 4zASMu  
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 )hd@S9Z
.Y  
annuitant 年金受益人 VCu{&Sh*  
annuity 年金 u6M.'  
annuity contract 年金合约
g$7{-OpB  
annuity on human life 人寿年金 c]$i\i#  
antecedent debt 先前的债项 qHsUP;7  
ante-dated cheque 倒填日期支票 [OjF[1I)u  
anticipated expenditure 预期开支 E4gYemuN  
anticipated net profit 预期纯利 {G|,\O1  
anticipated revenue 预期收入 [D
JflCR&  
anti-inflation measure 反通货膨胀措施 s8QMewU  
anti-inflationary stance 反通货膨胀立场 D;oe2E{I  
apparent deficit 表面赤字 @.osJ}F
xA  
apparent financial solvency 表面偿债能力 oeKHqP wg  
apparent partner 表面合伙人 K\>tA)IPSV  
application for personal assessment 个人入息课税申请书 kd=GCO  
application of fund 资金应用 #hW;Ju73  
application to release as liquidator and to destruct the books of accounts and documents RSr %n1  
申请免除清盘人职务及毁灭帐簿与文件 I[=j&rK`  
appointed actuary 委任精算师 l/BLUl~z  
appointed auditor 委任核数师；委任审计师 Jpj}@,  
appointed trustee 委任的受托人 3,>0a  
appointer 委任人 pwO>h>ik  
apportioned pro rata 按比例分摊 CEXyrs<  
apportionment 分配；分摊 3b*cU}go  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &Flglj~7l  
apportionment formula 分摊方程式 dI*pDDq#  
apportionment of estate duty 遗产税的分摊 t2E
Hrji~  
appraisal 估价；评估 d{rQzia"mV  
appreciable growth 可观增长 vh"R'o  
appreciable impact 显着影响 W@T~ly;e*  
appreciable increase 可观增长 /+8JCp   
appreciation 增值；升值 $iI]MV%
=  
appreciation against other currencies 相对其他货币升值 QBtnx[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l=]cy-H  
appreciation tax 增值税 9)0D~oUi  
appropriation 拨款；拨用；拨付 v$~QU{&  
appropriation account 拨款帐目 ?;KKw*  
Appropriation Bill 拨款法案 lwHzj&/ ~  
appropriation-in-aid system 补助拨款办法 +)kb(  
approved assets 核准资产 UUSq$~Ct  
approved basket stock 认可一篮子证券 H]Cy=Zi"  
approved budget 核准预算 ~;Ov-^tp  
approved charitable donation 认可慈善捐款 3Th'paMG  
approved charitable institution 认可慈善机构 qgE 73.!`6  
approved currency 核准货币；认可货币 wDcj
,:h`  
approved estimates 核准预算 vK 7^*qr;j  
approved estimates of expenditure 核准开支预算 HqI t74+  
approved overseas insurer 核准海外保险人 hD\rtW  
approved overseas trust company 核准海外信托公司 2GFLnz  
approved pooled investment fund 核准汇集投资基金 pM x
 
approved provident fund scheme 认可公积金计划 =2
[7
 E  
approved provision 核准拨款 EzDk}uKY0R  
approved redeemable share 核准可赎回股份 r9X?PA0f  
approved regional stock 认可地区性证券 Ae mDJ8Y  
approved retirement scheme 认可退休金计划 J+[_Wd  
approved subordinated loan 核准附属贷款 "nZ*{uv  
arbitrage 套戥；套汇；套利 #@^t;)|  
arbitrageur 套戥者；套汇者 Q&MZN);.  
arbitrary amount 临时款项 0*%Z's\M"  
arrangement 措施；安排；协定 iDMJicW!+F  
arrears 欠款 z)'Mk[  
arrears of pay 欠付薪酬 Nqw&< x+  
arrears of revenue 逾期未收税款；逾期未收的帐项 >fe-d#!{  
articles of association 组织章程；组织细则；组织章程细则 umD!
2 w  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `n$I]_}/%  
ascertainment of profit 确定利润 :/y1y
M  
"Asia Clear" “亚洲结算系统” z."a.>fPaO  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 /[O(ea$U  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 6Pnk5ps }h  
Asian Development Fund [ADF] 亚洲发展基金 < XP9@t&  
Asian dollar bond 亚洲美元债券
'
pm2n0  
Asian dollar market 亚洲美元市场 m6n?bEl6I  
Asian dollar rate 亚洲美元利率 wm]^3qI2  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 MG[o%I96  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Ne
#WI'  
asked price 沽盘；喊价；索价；卖方报价 eK.e|z|  
assessable income 应评税入息 7#@cz5Su  
assessable loss 应评税亏损 9[1`jtm  
assessable profit 应评税利润 3mYiQ2  
assessable value 应评税值 gfsI6/Y  
assessed profit 估定利润 EG0WoUX|  
assessed value 经评估价值 u1t%(_h  
assessment 评税；评定；估价；评税单 KiI!frm1  
assessment number 评税编号；估价编号 O?U'!o=  
assessment of additional tax 补加税评税 XID<(HBA"!  
assessment of performance 业绩评估；实绩评价 Z^V6K3GSz-  
Assessor 评税主任 ?z}=B  
asset price bubbles 资产价格泡沫 hZh9uI7.  
asset-backed securities 具资产保证的证券 ^
[]}R:  
assets accretion 资产增值 #Xhdn\7  
assets and liabilities 资产与负债 P/xKnm~  
assets betterment statement 资产递增表；资产改进表 0|2%vh>J  
assets lending 实物放款；有抵押贷款 $wmvKQc{lx  
assets of the company passing on the death 死者去世时转移的公司资产 uIcn{RZ_z  
assets pledged as security for liabilities 用作负债抵押的资产 A'G66ei  
assets portfolio 资产投资组合 " Om[~-31  
assets price 资产价格 i-bJS6  
assets quality 资产质素 D
_/^+H]1  
assets realization 资产变现 +6UVn\9Q  
assets refinancing arrangement 资产再集资安排 Atflf2K  
assets securitization 资产证券化 S>.SSXlM  
assets situated outside Hong Kong 在香港以外地方的资产 Q@ 2i~Qo[  
assets stripping 削减资产；拆卖资产 (Q%'N3gk  
assets value 资产值 V+Cwzc^j  
assignee 承让人 /DQc&.jK  
assignment 转让；转让书；转让契 M%1}/!J3  
assignment of interest 权益转让 Q>/C*@  
assignment of letters patent and trade mark 专利证书及商标转让 A/s>PhxV  
assignment of property 物业转让；物业转让书 M7+nW ; e%  
assignment right 转让权 Ul2R'"FB  
assignor 转让人 d*A*y^OD  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 A]YVs  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 \]P!.}nX#  
associate member 附属会员 _Dym{!t  
associated body corporate 相联法人团体 A$#p%yb  
associated company 相联公司；联属公司 vr0WS3  
associated corporation 相联法团 , #U.j  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] @?=|Y  
公认会计师公会〔英国〕 1U^A56CN  
Association of Futures Exchange Brokers 香港期货经纪协会 YhOlxON
 
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
WA]c=4S  
association of underwriters 承保人组织 ]Tkc-ez  
assumption of control 接管 N-I5X2  
assurance 担保；保险；转易；转易书 :!5IW?2  
assurance of interest 权益的转易 5QPM t^  
at 19XX price 按一九ＸＸ年价格计算 SG
-'R1 J  
at a discount 按赔价计算；按贴水价格计算；打折扣 f8M$45A'  
at a premium 按溢价计算；按升水价格计算 zunV<2~(2}  
at call 通知付款；按通知 Mu{;vf|j  
at constant market price 按固定市价计算 Nc+,&R13m  
at constant price 按固定价格计算 o4*+T8[|5  
at cost 按成本计算 ;3\3q1oX  
at current market price 按当时市价计算；按现时市价计算 F#5B<I  
at current price 按当时价格计算；按现时价格计算 2P/K K  
at factor cost 按要素成本计算；按生产要素成本计算 bHg,1y)UC  
at money-of-the-day price 按付款当日价格计算 8>X d
2X  
at or better 按指定或较佳价位〔买卖指令〕 dDm):Z*`b  
at par 按面值计算；平价 )\6&12rj  
at sight 见票即付 X5X?&* %{  
at the close 按收市盘 OH5>vV'i  
at the opening 按开市盘 #ggf' QIHp  
attestation 见证；见证条款 kqce
[hgs<  
at-the-money option 平价期权 #<e\QE'!  
attorney 受权人；受托代表人 LbaK={tR  
attornment 新拥有人承认书 ogL EtqT  
attributable profit 可归属利润 cU{e`<xjA  
attributable share value 可归属股份价值 *Ho/ZYj3  
Auckland Stock Exchange 奥克兰证券交易所 (T!9SU  
auction 拍卖 BNd^qB ?  
auctioneer 拍卖商 \e!vj.PU  
audit 审计；核数
fO0(Z  
Audit Commission 审计署 F1jglH/MF)  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] +n<k)E@>J  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ]%BWIqbr  
audit review 帐目审查 dxZ
u2&gi  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Ix(?fO#uNF  
audited account 审计帐目；经审计的帐目 Gm9hYhC8  
audited annual account 经审计的周年帐目 ?[)}l9  
audited balance sheet 经审计的资产负债表 TF 
'U  
auditor 核数师；核数主任；审计师 <$F\Nk|x  
auditor's certificate 核数师证明书；审计师证明书 yY[<0|o u  
auditor's report 核数师报告；审计师报告 JJ{9U(`_y6  
Aussie bond 澳元债券 |N}P(GF  
austerity budget 紧缩预算 }0u8r`  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 $BFvF ,n  
Australia All Ordinaries Index 澳洲所有普通股票指数 ?t+5s]  
Australian Dollar [AUD] 澳元 %]I ZLJ  
Australian Options Market 澳大利亚期权市场 &^}6 9  
Australian Securities Commission 澳洲证券事务监察委员会 |1ST=O7.LH  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 G:pEE:W[  
Australian Stock Exchange 澳大利亚证券交易所 U$ F{nZ1  
Austrian Schilling [ATS] 奥地利先令 '@jXbN  
authentication 认证；鉴证 +hE(Ra#  
authority to purchase 委托购买证；委购书 hSFn8mpXT  
authorization 认可；核准；授权；授权书 ax{ ;:fW  
authorization by direction 指示授权 2gzou|Y  
authorization by instruction 指令授权 cs1l~bl  
authorization by warrant 令状授权 6ezS{Q  
authorization of unit trust 单位信托的认可 Tszp3,]f  
authorized agent 指定代理人 34wkzu  
authorized capital 法定资本 {dL?rQ>5L  
authorized clerk 出市员 '=1KVE^Fk  
authorized dealer 认可交易商 UTf9S>HS  
authorized financial institution 认可财务机构 #]#sGmW/L  
authorized fund 认可基金 "TUe%o  
authorized fund house 获授权的基金公司；认可基金公司 Kx=4~  
authorized institution 认可机构 G!Um,U/g  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 7ULqo>j  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 -K rxMi  
authorized insurer 获授权保险人；获认可承保人 KN?6;G{  
authorized investment 特准投资项目 ;zYqsS  
authorized person 获授权人 a)S+8uU  
authorized representative 获授权代表 ]~6_WE8L  
authorized share capital 法定股本 $Bj;D=d@V  
automated quotation system 自动报价系统 -s|}Rh?Y  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]  qNm$Fx  
自动交易系统〔香港期货交易所有限公司〕 -jn WZ5.  
automatic adjustment mechanism 自动调整机制 :.?gHF.?  
automatic adjustment system 自动调整系统 om |"S  
Automatic Clearing House 自动票据交换所 4<cz--g  
automatic exchange rates accumulation system 自动化汇率累集系统 \mw(cM#:  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 -0_d/'d  
automatic teller machine [ATM] 自动柜员机 IBQ@{QB  
autopay 自动转帐 +&Hr4@pgW  
available assets 可用资产 >IX/< {);M  
available fiscal reserve 现存财政储备 )r[&RGz6  
available profit 可用利润 hSK;V<$[Z  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ,oNOC3U  
average 平均；平均数；海损 M
)+$wp  
average basic salary 平均基本薪金 m!W3Cwz\&  
average consumer expenditure 平均消费开支；一般消费开支 PH*\AZJCl  
average cost 平均成本 `E!N9qI?t$  
average cost of land production 增辟土地平均成本 u~3%bJ]  
average daily turnover 平均每日成交额 vk>b#%1{  
average daily wage rate 平均每日工资率 ~}!3G  
average expenditure pattern 平均开支模式 p_Ul
K8rb  
average growth rate 平均增长率 = <j"M85.  
average net fixed assets 固定资产平均净值 N gLU$/y;  
average of relatives 相对价格平均数 _=q! BW  
average price 平均价格 wtT}V=_  
average propensity to consume 平均消费倾向；一般消费倾向 &z]K
\-xp  
average propensity to save 平均储蓄倾向；一般储蓄倾向 lip[n;Ir>  
average rate 平均率 M.nvB)  
average revenue 平均收入；平均收益 RGn!{=  
average stock 平均库存；平均存货 Z0`T\ay  
average yearly rent 平均年租 ;L|uIg;.s  
avoidance of double taxation 避免双重课税 }g3+{\x8  
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 [HN|\afz  
A].>.AI  
给你加分了