一些有用的会计术语(也不知道发的地方对不对)A

A: 8PH4v\tJEK  
A share Ａ股；甲类股份 Z)$@1Q4P?1  
abatement of tax 减税；减扣免税额 @tY]=pqn_  
ABN AMRO Bank N.V. 荷兰银行 )qw;KG0F  
above-the-line expenditure 线上项目支出；经常预算支出 2_)UHTwsK  
above-the-line receipt 线上项目收入；经常预算收入 ppNMXbXR  
ABSA Asia Limited 南非联合亚洲有限公司 1%*\*z  
absolute change 绝对数值变更 PZJ9f8V  
absolute expenditure 实际开支 p%&$%yz$  
absolute guideline figure 绝对准则数字 aA52Li
  
absolute interest 绝对权益 &mmaoWR  
absolute order of discharge 绝对破产解除令
N
) _24  
absolute profit margin 绝对利润幅度 OR!W3 @  
absolute value 实值；绝对值 e2NK7  
absolutely vested interest 绝对既得权益 A]'jsv!+  
absorbed cost 已吸收成本；已分摊成本 bKGX> %-  
absorption 吸收；分摊；合并 ~=iH*AQR  
absorption rate 吸收率；摊配率；分摊率 72"H#dy%U  
ACB Finance Limited 亚洲商业财务有限公司 Vc;[0iB  
acceptable form of reciprocity 合理的互惠条件 7+hF1eoI  
acceptable rate 适当利率；适当汇率 e%L[bGW'  
acceptance agreement 承兑协议 =WW5H\?  
acceptance for honour 参加承兑 wB[f%mHs  
acceptor 承兑人；接受人；受票人 '!`\!=j-`  
acceptor for honour 参加承兑人 sAqy(oy#M  
accident insurance 意外保险 ]S[/a  
Accident Insurance Association of Hong Kong 香港意外保险公会 6Q

 [  
accident insurance scheme 意外保险计划 e9RYk:O  
accident year basis 意外年度基准 uf#h~;B  
accommodation 通融；贷款 t~j6wsx;  
accommodation bill 通融票据；空头票据 A2:}bb~H  
accommodation party 汇票代发人 y42Cg  
account balance 帐户余额；帐户结余 bA#9'Qu^j  
account book 帐簿 0jlM~H  
account collected in advance 预收款项 r4X}U|s!0  
account current book 往来帐簿 C&H'?0Y@  
account of after-acquired property 事后取得的财产报告 jL^@;"/XhC  
account of defaulter 拖欠帐目 0Q&(j7`^@  
account payable 应付帐款 v{ >3)$1  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4 O8ct,Y  
account receivable 应收帐款 X\P%C  
account receivable report 应收帐款报表 [QgP6f]=  
account statement 结单；帐单；会计财务报表 I
oLi7NKw  
account title 帐户名称；会计科目 Ld}?daPj  
accountant's report 会计师报告 ?PMbbqa0  
Accountant's Report Rules 会计师报告规则 KoNu{TJ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 4-x<^ ev=  
Accounting Arrangements 《会计安排》 8(\}\4
G_  
accounting basis 会计基础 ai sa2#  
accounting by Official Receiver 破产管理署署长呈交的帐目 }`<&l  
Accounting Circular 《会计通告》 dz([GP'-*  
accounting class 会计类别 M@.S Q@E  
accounting date 记帐日期；会计结算日期 jjj<B
'zt  
accounting for money 款项核算 ~h3G}EH  
Accounting Officer 会计主任 -t|/g5.w_  
accounting period 会计报告期；会计期 r3g^0|)  
accounting policy 会计政策；会计方针 M.mn9kw`  
accounting practice 会计惯例 `w:kY9  
accounting principle 会计准则 H u;"TG  
accounting record 会计记录 5U475&  
accounting report 会计报告 M<w
.q|P  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +112{v=!i  
Accounting Society of China 中国会计学会 }b(hD|e  
accounting statement 会计报表 H **tMq  
accounting system 会计制度；会计系统 QLO;D)fC  
accounting transaction 会计事项；帐务交易 x'`{#bKD  
accounting treatment 会计处理 '2r  
accounting year 会计年度 imYfRi=$  
accretion 增值；添加 fAULuF  
accrual 应计项目；应累算数目 G)?*BH  
accrual basis 应计制；权责发生制  lrv-[}}  
accrual basis accounting 应计制会计；权责发生制会计 >6o <Q  
accrue 应累算；应计 %`&n ;K.c  
accrued benefit 应累算利益 p<r<Y%  
accrued charges 应计费用 D
z~0(  
accrued cumulative preference share dividend 应累算的累积优先股股息 -pYmM d,  
accrued expenses 应累算费用 t`K9K"|k  
accrued interest payable 应付利息；应计未付利息 f1_;da  
accrued interest receivable 应收利息；应计未收利息  pRobx  
accrued right 累算权益 L K#A  
accruing profit 应累算的利润 o7!A(Eu  
accumulated fiscal reserve 累积财政储备 8IlUbj  
accumulated profit 累积利润；滚存溢利 $?PI>9g!  
accumulated reserve 累积储备 ?l9sj]^w  
accumulation of surplus income 累积收益盈余 XZ |L D#  
acquired assets 既得资产 :.+w'SEn4M  
acquisition 收购；购置；取得 {:gx*4}q8  
acquisition cost 购置成本 HqWWWCWal  
acquisition expenses 购置费用 Zmyq6.1q~  
acquisition of 100% interest 收购全部股权 kS-BB[T  
acquisition of control 取得控制权 I_ZJnu<  
acquisition of fixed assets 购置固定资产 @n)?=[p  
acquisition of shell “买壳” h.vy SwF"j  
acquisition price 收购价 D",L.  
act of God 天灾 }gv'r ";  
acting partner 执事合伙人 89&9VX^A  
active market 买卖活跃的市场；交投畅旺的市场；旺市 .jQx
2O  
active partner 积极参与的合伙人 Z{^!z  
active trading 交投活跃 |D)CAQn,  
actual circulation 实际流通 mKe6rEUs|  
actual cost 实际成本 fS4foMI63)  
actual expenditure 实际开支；实际支出 ED>7  
actual income 实际入息；实际收入；实际收益 zq</(5H  
actual market 现货市场 \XB,)XDB  
actual price 现货价；实际价格 R@3HlGuRKw  
actual profit 实际利润 yf:0u_&]  
actual quotation 实盘；实际价位；实际报价 u;t<rEC2  
actual year basis 按实际年度计算 1Gr^,Ry  
actuals 实货 -KGJr  
actuarial investigation 精算调查 0BC@wV  
actuarial principle 精算原则 oYw?kxRZ  
actuarial report 精算师报告 R1LirZlzJ  
Actuarial Society of Hong Kong 香港精算学会 y ~  K8  
actuarial valuation 精算师估值 mx}5":}  
actuary 精算师 h~
#F2#.  
ad referendum agreement 暂定协议；有待覆核的协定 \ZcI{t'a  
ad valorem duty 从价税；按值征税 >k"O3Pc@  
ad valorem duty system 从价税制 SdlO]y9E  
ad valorem fee 从价费 O<s7VHj  
ad valorem tariff 从价关税 .\a+m
 
additional allowance 额外免税额
]x metv|7  
additional amount for unexpired risk 未过期风险的额外款额 Ms6;iW9  
additional assessable profit 补加应评税利润 pA.orx  
additional assessment 补加评税 T/|!^qLF  
additional commitment 额外承担 HMUx/M.j  
additional commitment vote 额外承担拨款 Ja3#W K  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 961&rR}d  
additional dependent parent allowance 供养父母额外免税额 F[\T'{  
additional provision 额外拨款 = cxO@Fu  
additional stamp duty 附加印花税 U[pHT _U  
additional tax 补加税罚款；补加税款 2*D2jw  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 F4\:9ws  
adjudged bankrupt 被裁定破产 ']2Vf]dB  
adjudicated bankrupt 裁定破产人 z!6_u@^-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 -"xAeI1+  
adjudication of bankruptcy 裁定破产；宣告破产 hXI[FICQU{  
adjudication of insolvency 裁定无力偿还债务 %@:>hQ2;  
adjusted actual 经调整的实数；调整后的实数 -`q!mdA2  
adjusted current assets 经调整的流动资产；调整后的流动资产 LBG`DYR@  
adjusted figure 经调整的数字；调整后的数额 z\tY A  
adjusted liabilities 经调整的负债；调整后的负债 Q+Nnj(AQY  
adjusted loss 经调整的亏损；调整后的亏损 @~2k5pa  
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 AIOGa<^  
adjusted profit 经调整的利润；调整后的利润 @].s^ss9_  
adjusted surplus 经调整的盈余额；调整后的盈余额 b$Hbo;_  
adjusted value 经调整的价值；调整后的价值 KN_n:`cH{  
adjustment 调整；修订；理算〔保险〕 g=D]=&H  
adjustment centre 调剂中心 M{p6&eg  
adjustment lag 调整过程的时间差距；调整时差 !=21K0~t#  
adjustment mechanism 调整机制 ^r}Uu~A>  
adjustment of loss 亏损调整 ek)rsxf1A  
adjustment process 调整过程；调整程序 -!+i ^r
 
adjustment range 调整幅度 Z|@-=S(.  
administered exchange rate 受管制汇率 eM$a~4!d  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %. ((4 6)  
administration expenses 行政费用 ;,U@zB;\%(  
administration fee 手续费；行政费 ]Qe~|9I  
administration in bankruptcy 破产管理 ,'c%S|]U7  
administration order 遗产管理令 T+XcEI6w  
administrator 管理人；遗产管理人 ?T73BL=  
administrator of the estate 遗产管理人 > U3>I^Y  
admission of debt 债项承认书 o Rk'I  
admission of proof 接纳债权证明 a'`i#U  
advance 放贷款项；垫付款项；预支款项；预付款项 xqk(id\&  
advance account 暂支帐目；预付款帐户 |u`YT;`!"-  
advance compensation 预付补偿金 ^'Lp<YJs6  
advance from shareholder 股东垫款 xy>$^/[$  
advance pending reimbursement 预支以待日后付还 h(q4 B~  
advanced economy 先进经济体系 fX9b1x  
advancement 预付；预付财产 D`n<!"xg@$  
advances warrant 垫款令 L`M{bRl+1  
advancing 贷出 !(bYh`Uy  
adverse balance 逆差 ui8$F "I*  
adverse exchange 逆汇 ;Uch  
advertisement addressed to shareholders 在报章刊登的致股东通告 C,;<SV2#  
advice for collection 托收通知书  @B{  
advice of drawing 提款通知书；汇票通知书 bL<H$DB6  
advice of payment 付款通知 5Zc  
Advisory Committee [Securities and Futures Commission] 8Ie0L3d-  
谘询委员会〔证券及期货事务监察委员会〕 |qpm  
Advisory Committee on Diversification 经济多元化谘询委员会 @I Y<i5(  
affidavit 誓章；遗产申报誓章 Flpl,|n a  
affidavit of no receipt 述明无收款的誓章 ST#)Fl  
affiliate 联号；联营公司；附属公司 ,^4"
e (  
affiliated company 附属公司；联号；联营公司 b?=r%D->w  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 XH0{|#hwN  
affordability 负担能力 miBCq
l@x  
African Development Bank [AfDB] 非洲开发银行 G8F;fG N  
after-acquired property 事后取得的财产 e{2Za   
after-hours dealing 市后交易 0F!Uai1  
after-tax profit 税后盈利；税后利润；税后溢利 fc:87ZR{K  
agency agreement 代理协议 ;N!n06S3  
agency expenses 代理机构的开支 )e[q%%ks  
agency fee 代理费 Wsd_RT}ww  
Agency Law 《代理法》 ,f>^q"  
agent 代理人；承销人 b%F'Ou~  
agent of company 公司代理人 fm^tU0D
Y  
agent's fee 代理人费；经纪费 n}%_H4t  
aggregate 总计；总数；总体数字
x2~fc  
aggregate amount 总款额；总额 r_ 9"^Er  
aggregate assets and liabilities 总体资产与负债 zGO_S\  
aggregate at constant price 按固定价格计算的总体数字 ;,/G*`81B  
aggregate demand 总需求 5-a^Frmg#"  
aggregate gross position 总持仓量 \py&v5J)s!  
aggregate limit 总限额 tre`iCH~  
aggregate of salaries tax 合计薪俸税 /q]f
G  
aggregate performance 总体表现；总体业绩 B$=1@  
aggregate supply 总体供应 ZWFOC,)b  
aggregate surplus 总盈余 31g1zdT!  
aggregate total 整体总额 ^l(,'>Cn  
aggregate value 总值；合计价值 Zjc/GO  
aggregated basis 合计基准 UHl1>(U  
aggregated net chargeable income 合计应课税入息实额 >SZuN"r8`  
aggregation 合并计算；合计；总和 I`{=[.c  
aggregation of incomes of husband and wife 夫妇入息合并计算 ,^iT,MgNNf  
aggregation of property 财产的总和 99zMdo S  
agio 差价；贴水 ('_S1?y  
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》 ^s8JW"H  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 5*"WS $  
《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》 ) \cnz  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment }sZy|dd  
《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》 bnp:J|(ld  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment C`oB [  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 }D~m%%,  
agreement for a settlement 授产协议 h1j1PRE  
agreement for assignment 转让协议 aIfB^M*c5  
agreement for sale 售卖协议；买卖协议 w `M/0.)V  
agreement for sale and purchase 买卖协议 ,;= S\  
agreement for the payment of interest 支付利息协议 iQh:y:Jo1&  
agreement for the repayment of money 还款协议 p{V(! v|  
agreement of reinsurance 再保险协议 sYTToanA$?  
Agricultural Bank of China 中国农业银行 78mJ3/?rC  
air passenger departure tax 飞机乘客离境税 FP6JfI8  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 s;[64ca]Q  
airport tax 机场税 7z&^i-l.  
alcohol duty 酒精税 H
Ba6Y&)<  
alienation 让与；让渡；转让 G)5Uiu:^X  
alimony 生活费；赡养费 /X\:3P  
All Ordinaries Index [AOI] 所有普通股指数 e+MsFXnB8  
all risks 全险；综合险 uvD*]zX  
All Sales Record for Stock Market 《股票市场成交报告》 Mb%[Qp60  
Allied Capital Resources Limited 新联财务有限公司 w^$$'5=  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ~bjT,i  
allocation letter 拨款信件 y3 S T"U  
allocation of fund 分配款项；预留款项 |R Qa.^.  
allocation of profit 利润分配；溢利分配 .w~L0(  
allocation warrant 拨款令 1rmN)  
allotment 分配；配股 sMw"C~XL  
allotment notice 股份配售通知；配股通知 }Oy/F  
allotment of shares 股份分配 >F!X'#Iv  
allowable 可获宽免；免税的 ~;uW) [  
allowable business loss 可扣除的营业亏损 T6rjtq  
allowable expenses 可扣税的支出 49#?I:l  
allowance 免税额；津贴；备抵；准备金 41XXL
$  
allowance for debts 债项的免税额 b@1";+(27  
allowance for depreciation by wear and tear 耗损折旧免税额 H: ;S1D  
allowance for funeral expenses 殡殓费的免税额 ~qW"v^<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 CYk"  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?rwHkPJ{*  
allowance to debtor 给债务人的津贴 H!g9~a  
alteration of capital 资本更改 4kLTKm:G  
alternate trustee 候补受托人 Uv3Fe%>  
amalgamation 合并 ~!dO2\X+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (7PVfS>;  
ambit of charges 征税范围；收费范围 w>#.id[k  
amended valuation 经修订的估值 ]O68~+6  
American Commodities Exchange 美国商品交易所 ViG-tb  
American Express Bank Limited 美国运通银行 h6gtO$A|p=  
American Stock Exchange 美国证券交易所 $-]PD`wmY  
amortization 摊销 O$&4{h`  
amount due from banks 存放银行同业的款项 k{C|{m  
amount due from banks abroad 存放海外银行同业的款项 )0@&pEObm  
amount due from holding companies 控股公司欠款 w3oe.hWP3N  
amount due from local banks 存放本港银行同业的款项 9O#?r82  
amount due to banks 银行同业的存款 Ru`7Xd.
  
amount due to banks abroad 海外银行同业的存款 oO,"B8a  
amount due to holding companies 控股公司存款 w259':  
amount due to local banks 本港银行同业的存款 1A
9
Gf  
amount due to outport banks 外埠银行同业的存款 $QuSmA<4lS  
amount for note issue 发行纸币的款额 ;ZLfb n3\  
amount of bond 担保契据的款额 Js8d{\0\  
amount of consideration 代价款额 T;JA.=I  
amount of contribution 供款数额 ,Z]4`9c  
amount of indebtedness 负债款额 g(zoN0~  
amount of principal of the loan 贷款本金额 /T/7O  
amount of rates chargeable 应征差饷数额 vn=0
=(  
amount of share capital 股本额 @$d_JwI  
amount of sums assured 承保款额 c:z<8#A}  
amount of variation 变动幅度 2Y{r2m|o  
amount of vote 拨款数额 _M}}H3  
amount payable 应付款额 |/p2DU2  
amount receivable 应收款额 e;)&Hc:Z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \wo'XF3:  
analysis 分析 IDv|i.q3  
ancillary risk 附属风险 r*s)T`T}}  
annual account 周年帐目；周年帐目报表；年度决算；年结 DC%H(2  
annual accounting date 年结日期 +aIy':P  
annual allowance 每年免税额；年积金；年度津贴；年津 C")NNs=  
annual balance 年度余额 yE),GJ-m\<  
annual disposable income 每年可动用收入 Q"an6ht|  
annual estimates 周年预算 qw%wyj7  
annual fee 年费 +q4AK<y-  
annual general meeting 周年大会 wpPCkfPyL  
annual growth rate 年增率；每年增长率 5U&?P  
annual long-term supplement 长期个案每年补助金 &8wluOs/5  
annual pensionable emolument 可供计算退休金的年薪 3sq
(FsT  
annual report 年报 J#& C&S 2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 p^QB^HEV  
annual return 周年报表；周年申报表；每年报税表格 IGtqY8  
Annual Return Rules 《周年报表规则》 (!`]S>_w9  
annual review of consumer prices 每年消费物价回顾 #AUz.WHD  
annual roll-forward basis 逐年延展方式 .EQ1r7 9,  
annual salary 年薪 k%?A=h  
annual statement 年度报表；年度决算表 eMC0 )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 QZ51}i  
annuitant 年金受益人 v5o@l
s  
annuity 年金 VjVL/SO/  
annuity contract 年金合约 %7bZnK`C  
annuity on human life 人寿年金 LK[%}2me  
antecedent debt 先前的债项 X>y6-%@  
ante-dated cheque 倒填日期支票 b}#ay2AR
 
anticipated expenditure 预期开支 u0& dDZ  
anticipated net profit 预期纯利 oVSq#I4  
anticipated revenue 预期收入 ;iEFG^'tG  
anti-inflation measure 反通货膨胀措施 KUqD<Jj?  
anti-inflationary stance 反通货膨胀立场 HNtl>H  
apparent deficit 表面赤字 ?rn#S8nNx<  
apparent financial solvency 表面偿债能力 y7CrH=^jc  
apparent partner 表面合伙人 v'zf*]9  
application for personal assessment 个人入息课税申请书 ^d2bl,1  
application of fund 资金应用 T&`H )o  
application to release as liquidator and to destruct the books of accounts and documents *aF
<#m v  
申请免除清盘人职务及毁灭帐簿与文件 :X6A9jmd  
appointed actuary 委任精算师  $VCWc#  
appointed auditor 委任核数师；委任审计师 $w$
4RQk3n  
appointed trustee 委任的受托人 7EAkY`Op  
appointer 委任人 [8QE}TFic  
apportioned pro rata 按比例分摊 pP6pn~}  
apportionment 分配；分摊 W=T}hA#`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 R\wG3Oxol  
apportionment formula 分摊方程式 lx&ME#~  
apportionment of estate duty 遗产税的分摊 7Q9zEd"d  
appraisal 估价；评估 \WeGO.i-  
appreciable growth 可观增长 l1qWl  
appreciable impact 显着影响 7BhRt8FSD+  
appreciable increase 可观增长 oLXQ#{([  
appreciation 增值；升值 3%W R  
appreciation against other currencies 相对其他货币升值 5'Fh_TXTD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 V0h  
appreciation tax 增值税 =K)au$BE|  
appropriation 拨款；拨用；拨付 M/,jHG8v  
appropriation account 拨款帐目 zF[>K4  
Appropriation Bill 拨款法案 Wh)QCp0|n  
appropriation-in-aid system 补助拨款办法 ZdD]l*.\i  
approved assets 核准资产 3'WS6B+  
approved basket stock 认可一篮子证券 `
"E|  
approved budget 核准预算 IYy2EK[s  
approved charitable donation 认可慈善捐款 |'2E'?\/x  
approved charitable institution 认可慈善机构 m"!!)
 
approved currency 核准货币；认可货币 ,&sBa{0  
approved estimates 核准预算 ;,y9  
approved estimates of expenditure 核准开支预算 B%L0g.D"  
approved overseas insurer 核准海外保险人 *HwTq[y  
approved overseas trust company 核准海外信托公司 !
=.5$/  
approved pooled investment fund 核准汇集投资基金 (,E.1j]ji  
approved provident fund scheme 认可公积金计划 c4R6E~S  
approved provision 核准拨款 ~T')s-,l,:  
approved redeemable share 核准可赎回股份 zX!zG<<K  
approved regional stock 认可地区性证券 > @ulvHL  
approved retirement scheme 认可退休金计划 }Jgz#d  
approved subordinated loan 核准附属贷款 3`&2-  
arbitrage 套戥；套汇；套利 R0M(e@H~  
arbitrageur 套戥者；套汇者 |/g\N,]  
arbitrary amount 临时款项 +[JGi"ca  
arrangement 措施；安排；协定 EY(@R2~#J  
arrears 欠款 ?<Dinq  
arrears of pay 欠付薪酬 L!-@dz  
arrears of revenue 逾期未收税款；逾期未收的帐项 HzM^Zn57%  
articles of association 组织章程；组织细则；组织章程细则 d;ElqRC&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 PCs+` WP!M  
ascertainment of profit 确定利润 i+&*
W{Re  
"Asia Clear" “亚洲结算系统” .h^."+TJ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Od'!v&  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 9[|Ql  
Asian Development Fund [ADF] 亚洲发展基金 un[Z$moN"  
Asian dollar bond 亚洲美元债券 aU2O5z&  
Asian dollar market 亚洲美元市场 !h2ZrT9 _  
Asian dollar rate 亚洲美元利率 4.7ePbk[E  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 `,&h!h((  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Hq^sU%  
asked price 沽盘；喊价；索价；卖方报价 b:>(U.   
assessable income 应评税入息 u(?  
assessable loss 应评税亏损 j3~:\H  
assessable profit 应评税利润 '1=t{Rw
 
assessable value 应评税值 S 1|[}nYP  
assessed profit 估定利润 iy8UrgG;l  
assessed value 经评估价值 5 %q26&  
assessment 评税；评定；估价；评税单 H;}V`}c
<`  
assessment number 评税编号；估价编号 A[Juv]X  
assessment of additional tax 补加税评税 )oa6;=go  
assessment of performance 业绩评估；实绩评价 'uBW1,  
Assessor 评税主任 \Btv76*,  
asset price bubbles 资产价格泡沫 ,'F;s:WM,  
asset-backed securities 具资产保证的证券 K3TMTY<p  
assets accretion 资产增值 $
\$5::}r  
assets and liabilities 资产与负债 +is;$1rq  
assets betterment statement 资产递增表；资产改进表 3t(nV4uDF  
assets lending 实物放款；有抵押贷款 z:|4S@9  
assets of the company passing on the death 死者去世时转移的公司资产 j|KZ HH%dc  
assets pledged as security for liabilities 用作负债抵押的资产 r<Ll>R  
assets portfolio 资产投资组合 N9Yc\?_NU_  
assets price 资产价格 +BM(0M+  
assets quality 资产质素 VLc=!W}  
assets realization 资产变现 Z6X?M&-Lz  
assets refinancing arrangement 资产再集资安排 "Sc_E}q|e  
assets securitization 资产证券化 uE-~7Q(@  
assets situated outside Hong Kong 在香港以外地方的资产 ^
x4I  
assets stripping 削减资产；拆卖资产 c{6!}0Q4  
assets value 资产值 H6x~mZu_:T  
assignee 承让人 kp[+Iun?  
assignment 转让；转让书；转让契 uOEy}&fH  
assignment of interest 权益转让 6YQ&+4  
assignment of letters patent and trade mark 专利证书及商标转让 ^/2n[orl5  
assignment of property 物业转让；物业转让书
V(A6>0s$|  
assignment right 转让权 P8Fq %k  
assignor 转让人 "ZNiTND  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 I7nt<l!  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 *;(
LKRV  
associate member 附属会员 "CB*  
associated body corporate 相联法人团体 Y>{K2#k  
associated company 相联公司；联属公司 |%g^6RN  
associated corporation 相联法团 AM1J ^Dp  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] vdYd~>w  
公认会计师公会〔英国〕 f:GZb?Wyd  
Association of Futures Exchange Brokers 香港期货经纪协会 O$E3ry+?  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 lq}=&)%C  
association of underwriters 承保人组织 ?0WJB[/  
assumption of control 接管 -
wy$ ?Ha  
assurance 担保；保险；转易；转易书 [7ZFxr\:!  
assurance of interest 权益的转易 Di<KRg1W]}  
at 19XX price 按一九ＸＸ年价格计算 5*{U!${a  
at a discount 按赔价计算；按贴水价格计算；打折扣 d%
\{,  
at a premium 按溢价计算；按升水价格计算 _y#t[|}w  
at call 通知付款；按通知 @>_`g=  
at constant market price 按固定市价计算 ;WC]Lf<Z^  
at constant price 按固定价格计算 !iWPldn&]  
at cost 按成本计算 su
N{)"  
at current market price 按当时市价计算；按现时市价计算 '`#2'MXG  
at current price 按当时价格计算；按现时价格计算 p)N=  
at factor cost 按要素成本计算；按生产要素成本计算 0PI
C|  
at money-of-the-day price 按付款当日价格计算 %'nM!7w@I  
at or better 按指定或较佳价位〔买卖指令〕 !krbGpTVH  
at par 按面值计算；平价 mEmz
nA  
at sight 见票即付 :[m;#b  
at the close 按收市盘 t?L;k+sMM  
at the opening 按开市盘 IExo#\0'6  
attestation 见证；见证条款 ;"hED:z6%  
at-the-money option 平价期权 J4#t1P@Na  
attorney 受权人；受托代表人 f ."bq43(  
attornment 新拥有人承认书 o"->RC  
attributable profit 可归属利润 tI|?k(D  
attributable share value 可归属股份价值 `$\g8Mo  
Auckland Stock Exchange 奥克兰证券交易所 .i>; ?(GH  
auction 拍卖 Fd":\7p  
auctioneer 拍卖商 f1GV6/| m  
audit 审计；核数 Wy^43g38'p  
Audit Commission 审计署 i*34/  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 7^$PauAv  
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〕 2>~{.4PI  
audit review 帐目审查 ly`p)6#R=  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
+C3IP  
audited account 审计帐目；经审计的帐目 !wH7;tU  
audited annual account 经审计的周年帐目 klHOAb1  
audited balance sheet 经审计的资产负债表 APxy%0Q  
auditor 核数师；核数主任；审计师 i! G^=N
  
auditor's certificate 核数师证明书；审计师证明书 9^l[d<  
auditor's report 核数师报告；审计师报告 v_Om3i9$E  
Aussie bond 澳元债券 +zodkB~)  
austerity budget 紧缩预算 T' O5>e  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 c%1<O!c  
Australia All Ordinaries Index 澳洲所有普通股票指数 _Eq*  
Australian Dollar [AUD] 澳元 S"?py=7  
Australian Options Market 澳大利亚期权市场 M7Ej#Y  
Australian Securities Commission 澳洲证券事务监察委员会 .#n1p:}[  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 O8BxXa@5  
Australian Stock Exchange 澳大利亚证券交易所 zt/p'khP3  
Austrian Schilling [ATS] 奥地利先令 c +Pg[1-  
authentication 认证；鉴证 ;{b 1'  
authority to purchase 委托购买证；委购书 B"N8NVn  
authorization 认可；核准；授权；授权书 HfN-WYiR  
authorization by direction 指示授权 n99>oh  
authorization by instruction 指令授权 M$O}roOa  
authorization by warrant 令状授权 aYQ!`mS::M  
authorization of unit trust 单位信托的认可 pQ0yZpN%;  
authorized agent 指定代理人 RB1c!h$u  
authorized capital 法定资本 cVv>"oF;~*  
authorized clerk 出市员 arf`%9M  
authorized dealer 认可交易商 y7M"Dr%t^  
authorized financial institution 认可财务机构 ]p3hq1u3&  
authorized fund 认可基金 U85t !U  
authorized fund house 获授权的基金公司；认可基金公司 $q#|B3N%  
authorized institution 认可机构 v8! 1"FYL  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 +gb2>fei&  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 l'YpSO~l7  
authorized insurer 获授权保险人；获认可承保人 [~$Ji&Dd  
authorized investment 特准投资项目 $I(2}u?1+d  
authorized person 获授权人 #W<D~C[I _  
authorized representative 获授权代表 yO Cv-zm  
authorized share capital 法定股本 `X?l`H;#  
automated quotation system 自动报价系统 k#k!AcC  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 42:~oKiQ$"  
自动交易系统〔香港期货交易所有限公司〕 k,0RpE  
automatic adjustment mechanism 自动调整机制 E"k\eZns&  
automatic adjustment system 自动调整系统 C:/ca)  
Automatic Clearing House 自动票据交换所 Zab5"JR  
automatic exchange rates accumulation system 自动化汇率累集系统 Nt42v  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 :w_J/k5Zd  
automatic teller machine [ATM] 自动柜员机 hNXP-s  
autopay 自动转帐 e"en ma\_  
available assets 可用资产 -05zcIVo  
available fiscal reserve 现存财政储备 }x% ;y]S  
available profit 可用利润 L+Q"z*W  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 +=I_3Wtth  
average 平均；平均数；海损 u->UV:
u  
average basic salary 平均基本薪金 )_!t9gn*wr  
average consumer expenditure 平均消费开支；一般消费开支 +:w9K!31-  
average cost 平均成本 w2y{3O"p=  
average cost of land production 增辟土地平均成本 2GECcx53  
average daily turnover 平均每日成交额 ,vP9
oY[n  
average daily wage rate 平均每日工资率 *=}$@OS  
average expenditure pattern 平均开支模式 mJb>)bOl  
average growth rate 平均增长率 ==I:>+_^|  
average net fixed assets 固定资产平均净值 o2?[*pa  
average of relatives 相对价格平均数 z<_{m4I;  
average price 平均价格 Vea>T^  
average propensity to consume 平均消费倾向；一般消费倾向 !pl<  
average propensity to save 平均储蓄倾向；一般储蓄倾向 reLYtv  
average rate 平均率 m<005_Z0Q  
average revenue 平均收入；平均收益 [>#?C*s  
average stock 平均库存；平均存货 04NI.Jv  
average yearly rent 平均年租 w#k'RuOw5  
avoidance of double taxation 避免双重课税 QFIdp R.  
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 qJB9z0a<Ov  
<9eQ  
给你加分了