一些有用的会计术语(也不知道发的地方对不对)A

A: 5N6%N1  
A share Ａ股；甲类股份 n}+ DO6J  
abatement of tax 减税；减扣免税额 6`s[PKP.  
ABN AMRO Bank N.V. 荷兰银行 Vy?w,E0^:  
above-the-line expenditure 线上项目支出；经常预算支出 V&>7i9lEz  
above-the-line receipt 线上项目收入；经常预算收入 vB,N6~r>  
ABSA Asia Limited 南非联合亚洲有限公司 AsLAm#zq  
absolute change 绝对数值变更 V?gQ`( ,  
absolute expenditure 实际开支 qzLRA.#f^  
absolute guideline figure 绝对准则数字 `rcjZ^n  
absolute interest 绝对权益 QO,y/@Ph  
absolute order of discharge 绝对破产解除令 +:t1PV;l  
absolute profit margin 绝对利润幅度 z~W@`'f  
absolute value 实值；绝对值 J?]W!V7C  
absolutely vested interest 绝对既得权益 f+1]#"9i|  
absorbed cost 已吸收成本；已分摊成本 m ;KP  
absorption 吸收；分摊；合并 7~65@&P>  
absorption rate 吸收率；摊配率；分摊率 (I+-wki"e  
ACB Finance Limited 亚洲商业财务有限公司 x|Ei_hI-  
acceptable form of reciprocity 合理的互惠条件 v|"{x&I.  
acceptable rate 适当利率；适当汇率 =:2V4H(F  
acceptance agreement 承兑协议 -{w&ya4X  
acceptance for honour 参加承兑
/yOd]N;$  
acceptor 承兑人；接受人；受票人 '5Y8 rv<  
acceptor for honour 参加承兑人 EmH{G  
accident insurance 意外保险
hZFbiGQr\  
Accident Insurance Association of Hong Kong 香港意外保险公会 z(m*]kpL"  
accident insurance scheme 意外保险计划 vSX 6~m  
accident year basis 意外年度基准 D"o>\Q  
accommodation 通融；贷款 lDH0bBmd0  
accommodation bill 通融票据；空头票据 h!Ka\By8#  
accommodation party 汇票代发人 a@7we=!  
account balance 帐户余额；帐户结余 *n*OVI8L  
account book 帐簿 wF%XM_M  
account collected in advance 预收款项 $a-~ozr`C  
account current book 往来帐簿 `KL`^UqR  
account of after-acquired property 事后取得的财产报告 LJiMtqg  
account of defaulter 拖欠帐目 k&**f_b  
account payable 应付帐款 HU'd/5fun  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 EfyF]cYL  
account receivable 应收帐款 IOJfv8  
account receivable report 应收帐款报表 H"-p^liw  
account statement 结单；帐单；会计财务报表 _Y0o\0B  
account title 帐户名称；会计科目 & .#0jb1r  
accountant's report 会计师报告 fEpY3od  
Accountant's Report Rules 会计师报告规则 `@`CZg  
accounting and auditing procedure 会计与审计程序；会计与核数程序 *R&g'y^d  
Accounting Arrangements 《会计安排》 [Ea5Bn;~!  
accounting basis 会计基础 h?TE$&CL?  
accounting by Official Receiver 破产管理署署长呈交的帐目 u'N'<(\k  
Accounting Circular 《会计通告》 9 ROKueP  
accounting class 会计类别 ~MXPiZG?  
accounting date 记帐日期；会计结算日期 ,mRN;|N  
accounting for money 款项核算 qH-dT,`"{  
Accounting Officer 会计主任 ;hg]5r_  
accounting period 会计报告期；会计期 fg,~[%1  
accounting policy 会计政策；会计方针 ou(9Qf zN  
accounting practice 会计惯例 R~tv?hP  
accounting principle 会计准则 UyJ5}fBJ  
accounting record 会计记录 jR48.W  
accounting report 会计报告 g<,|Q5bK  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 G U!XD!!&  
Accounting Society of China 中国会计学会 PGybX:
L  
accounting statement 会计报表 7?A}qmv  
accounting system 会计制度；会计系统 `R; ct4-  
accounting transaction 会计事项；帐务交易 J%}}(G~  
accounting treatment 会计处理 r3KV.##u,  
accounting year 会计年度 ;[6u79;I  
accretion 增值；添加  e%qMrR  
accrual 应计项目；应累算数目 H_$"]iQ  
accrual basis 应计制；权责发生制 }q~A( u  
accrual basis accounting 应计制会计；权责发生制会计 Bz24U wcZ  
accrue 应累算；应计 N.VzA 6C  
accrued benefit 应累算利益 un\"1RdO  
accrued charges 应计费用 
+
ivz  
accrued cumulative preference share dividend 应累算的累积优先股股息 ir\   
accrued expenses 应累算费用 %;zA_Wg  
accrued interest payable 应付利息；应计未付利息 G q:7d]c~T  
accrued interest receivable 应收利息；应计未收利息 x^SE>dy ?z  
accrued right 累算权益 Pajr`gU  
accruing profit 应累算的利润 is`a_{5e=  
accumulated fiscal reserve 累积财政储备 eDy}_By^  
accumulated profit 累积利润；滚存溢利 ]])i"oew  
accumulated reserve 累积储备 l,d8%\  
accumulation of surplus income 累积收益盈余 >`lf1x
  
acquired assets 既得资产 VR_1cwKBM  
acquisition 收购；购置；取得 *EDzj&  
acquisition cost 购置成本 - BocWq\  
acquisition expenses 购置费用 %i^%D  
acquisition of 100% interest 收购全部股权 htkyywv  
acquisition of control 取得控制权 7u!p.kN  
acquisition of fixed assets 购置固定资产 t%=ylEPW  
acquisition of shell “买壳” *rqih_j0  
acquisition price 收购价 )\s:.<?EQ  
act of God 天灾 9t)t-t#P;  
acting partner 执事合伙人 @4&sL](q  
active market 买卖活跃的市场；交投畅旺的市场；旺市 .Oim7JQ8  
active partner 积极参与的合伙人 #ocT4  
active trading 交投活跃 AU >d1S.  
actual circulation 实际流通 V#Wd  
actual cost 实际成本 zS?L3*u  
actual expenditure 实际开支；实际支出 yJgnw6>r2  
actual income 实际入息；实际收入；实际收益 >u6kT\|^C  
actual market 现货市场 \;g{qM 8  
actual price 现货价；实际价格 A]>0lB  
actual profit 实际利润 @
 VJr0  
actual quotation 实盘；实际价位；实际报价 0tl  
actual year basis 按实际年度计算 *ZY{^f  
actuals 实货 3<Cd>o.  
actuarial investigation 精算调查 M.t5,NJ  
actuarial principle 精算原则 T%ha2X=  
actuarial report 精算师报告 / P{f#rV5  
Actuarial Society of Hong Kong 香港精算学会 /.}&yRR  
actuarial valuation 精算师估值 5#iv[c  
actuary 精算师 VGe/;&1h  
ad referendum agreement 暂定协议；有待覆核的协定 } #$Y^ +UN  
ad valorem duty 从价税；按值征税 RJGf@am&  
ad valorem duty system 从价税制 4}l,|7_&I  
ad valorem fee 从价费
2o{Fp7l  
ad valorem tariff 从价关税 V&qXsyg  
additional allowance 额外免税额 ?SS?I  
additional amount for unexpired risk 未过期风险的额外款额 y/Nvts2!C  
additional assessable profit 补加应评税利润 E|ZY2&J`4  
additional assessment 补加评税 /TpM#hkq/2  
additional commitment 额外承担 _~6AUwM  
additional commitment vote 额外承担拨款 in%+)`'nH7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @P)GDB7A  
additional dependent parent allowance 供养父母额外免税额 #opFUX-  
additional provision 额外拨款 lZb1kq%9g  
additional stamp duty 附加印花税 ww[STg  
additional tax 补加税罚款；补加税款 S6Kaw  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 siOeR@>X  
adjudged bankrupt 被裁定破产 k:af  
adjudicated bankrupt 裁定破产人 )0/DY  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Y5(`/
 
adjudication of bankruptcy 裁定破产；宣告破产 \alRBHqE  
adjudication of insolvency 裁定无力偿还债务 "IB)=Hc  
adjusted actual 经调整的实数；调整后的实数 jp2l}C  
adjusted current assets 经调整的流动资产；调整后的流动资产  }/M ~  
adjusted figure 经调整的数字；调整后的数额 o.sa?*  
adjusted liabilities 经调整的负债；调整后的负债 3}XUYF;  
adjusted loss 经调整的亏损；调整后的亏损 ;)UZT^f`)K  
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 EV]exYWB  
adjusted profit 经调整的利润；调整后的利润 >6(nW:I0y  
adjusted surplus 经调整的盈余额；调整后的盈余额 `yc.A%5  
adjusted value 经调整的价值；调整后的价值 3~M8.{ U#V  
adjustment 调整；修订；理算〔保险〕 $yOfqr  
adjustment centre 调剂中心 AEEy49e  
adjustment lag 调整过程的时间差距；调整时差 3WaYeol`  
adjustment mechanism 调整机制 G!%1<SLi.  
adjustment of loss 亏损调整 :#b[gWl0Ru  
adjustment process 调整过程；调整程序 ynDa4HB  
adjustment range 调整幅度 ]%G[<zD,1  
administered exchange rate 受管制汇率 w_eLas%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 =@B9I<GKf  
administration expenses 行政费用 [f^~Z'TIN/  
administration fee 手续费；行政费 u5%.T0 P  
administration in bankruptcy 破产管理 KWU#Swa`  
administration order 遗产管理令 A2F+$N  
administrator 管理人；遗产管理人 pH)V:BmJ  
administrator of the estate 遗产管理人 6`F_js.a  
admission of debt 债项承认书 !) LMn  
admission of proof 接纳债权证明 }LQ&
AIRN  
advance 放贷款项；垫付款项；预支款项；预付款项 c1e7h l  
advance account 暂支帐目；预付款帐户 IOt!A  
advance compensation 预付补偿金 0 R^Xn  
advance from shareholder 股东垫款 >.~^(  
advance pending reimbursement 预支以待日后付还 7?B]X%  
advanced economy 先进经济体系 BxlpI[yWq  
advancement 预付；预付财产 k1B7uA'h"G  
advances warrant 垫款令 O!uX:TE|Q  
advancing 贷出 5(TI2,4  
adverse balance 逆差 _?`3zm4  
adverse exchange 逆汇 (;cbgHo%}  
advertisement addressed to shareholders 在报章刊登的致股东通告 a\^DthZ!;|  
advice for collection 托收通知书 !d%OoRSU'  
advice of drawing 提款通知书；汇票通知书 ~M,n
CG^4  
advice of payment 付款通知 /.Gx n0  
Advisory Committee [Securities and Futures Commission] _ ?=bW  
谘询委员会〔证券及期货事务监察委员会〕 q'{E $V)E  
Advisory Committee on Diversification 经济多元化谘询委员会 tUL(1:-C  
affidavit 誓章；遗产申报誓章 pSay^9ZI  
affidavit of no receipt 述明无收款的誓章 ^yjc"r%B  
affiliate 联号；联营公司；附属公司 &!Y^DR/  
affiliated company 附属公司；联号；联营公司 ~
99Ta]U  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 fs7JA=?:  
affordability 负担能力 >.QD:_@:  
African Development Bank [AfDB] 非洲开发银行 q4lL7@_  
after-acquired property 事后取得的财产 jbfMTb4  
after-hours dealing 市后交易 ow%s_yV]R  
after-tax profit 税后盈利；税后利润；税后溢利 F5{~2~Cw(  
agency agreement 代理协议 8`9!ocrM  
agency expenses 代理机构的开支 L 'H1\' o  
agency fee 代理费 swe6AQ-  
Agency Law 《代理法》  X1y1  
agent 代理人；承销人 @(&ki~+   
agent of company 公司代理人 JrS/"QSA  
agent's fee 代理人费；经纪费 M HlP)'  
aggregate 总计；总数；总体数字 q<.^DO~$L  
aggregate amount 总款额；总额 &c?-z}=G  
aggregate assets and liabilities 总体资产与负债 |L<oKMZY  
aggregate at constant price 按固定价格计算的总体数字 pOGVD  
aggregate demand 总需求 u!X[xe;  
aggregate gross position 总持仓量 '<$(*  
aggregate limit 总限额 Kl\A&O*{  
aggregate of salaries tax 合计薪俸税 H&`p9d*(e  
aggregate performance 总体表现；总体业绩
;]+kC  
aggregate supply 总体供应 h}rrsVj3  
aggregate surplus 总盈余 03AYW)"}M  
aggregate total 整体总额 e2k!5OS  
aggregate value 总值；合计价值 hH`yQGZ  
aggregated basis 合计基准 phEM1",4T  
aggregated net chargeable income 合计应课税入息实额 %\Ig{Rj;  
aggregation 合并计算；合计；总和 5|wQeosXxI  
aggregation of incomes of husband and wife 夫妇入息合并计算 ,HYz-sK.  
aggregation of property 财产的总和 <iv9Mg
}  
agio 差价；贴水 q$~S?X5\  
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》 <`~]P$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment J6rXbui$  
《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》 V=Qvw
QlZ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ,1RW}1n  
《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》 9F ).i  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment c{s<W}3Ds  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 YtxBkKiJ2V  
agreement for a settlement 授产协议 I&1h/  
agreement for assignment 转让协议 &%C4rAd2  
agreement for sale 售卖协议；买卖协议 _Ev"/%  
agreement for sale and purchase 买卖协议 J+w"{ O  
agreement for the payment of interest 支付利息协议 {b7P1}>-*  
agreement for the repayment of money 还款协议 =KMd! $J\  
agreement of reinsurance 再保险协议 /$]dVvhX%  
Agricultural Bank of China 中国农业银行 GcHWalm  
air passenger departure tax 飞机乘客离境税 %t:1)]2  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 pjrVPi5&t  
airport tax 机场税  w~&bpCB!  
alcohol duty 酒精税 7Ja^d-F7  
alienation 让与；让渡；转让 c|hKo[r)  
alimony 生活费；赡养费 SDcD(G  
All Ordinaries Index [AOI] 所有普通股指数 3sHC1+  
all risks 全险；综合险 qA Jgz7=c  
All Sales Record for Stock Market 《股票市场成交报告》 6(<AuhF
u  
Allied Capital Resources Limited 新联财务有限公司 nu4GK}xI  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Q^ bG1p//.  
allocation letter 拨款信件
b>&kL  
allocation of fund 分配款项；预留款项 6pxj9@X+  
allocation of profit 利润分配；溢利分配 64hr|v  
allocation warrant 拨款令 @fPiGu`L  
allotment 分配；配股 2p(K0PtX  
allotment notice 股份配售通知；配股通知 OBF5Tl4  
allotment of shares 股份分配 T->O5t c  
allowable 可获宽免；免税的 Y
&]pC  
allowable business loss 可扣除的营业亏损 AbcmI*y  
allowable expenses 可扣税的支出 |P>> ^,iUn  
allowance 免税额；津贴；备抵；准备金 2pxl!  
allowance for debts 债项的免税额 c]t=#  
allowance for depreciation by wear and tear 耗损折旧免税额 W(a=ev2sa  
allowance for funeral expenses 殡殓费的免税额 j;J4]]R;o  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \E]s]ft;+  
allowance for repairs and outgoings 修葺及支出方面的免税额 z^ KrR
 
allowance to debtor 给债务人的津贴 #0hX)7(j  
alteration of capital 资本更改 w!8h4U. ;  
alternate trustee 候补受托人 \7jcZ~FBX%  
amalgamation 合并 &z&Jl#t-)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 y85GKysT  
ambit of charges 征税范围；收费范围 &*T57tE  
amended valuation 经修订的估值 "((6)U#  
American Commodities Exchange 美国商品交易所 htkn#s~=  
American Express Bank Limited 美国运通银行 (B7M*e  
American Stock Exchange 美国证券交易所 /J wQ5  
amortization 摊销 }V6}>!Sb  
amount due from banks 存放银行同业的款项 wNcf7/ky  
amount due from banks abroad 存放海外银行同业的款项 "<txg%j\J  
amount due from holding companies 控股公司欠款 \ Lrg:  
amount due from local banks 存放本港银行同业的款项 i[T!{<  
amount due to banks 银行同业的存款 UXR$7<D+  
amount due to banks abroad 海外银行同业的存款 Q~te`  
amount due to holding companies 控股公司存款 h9 [ov)  
amount due to local banks 本港银行同业的存款 ZYc)_Og  
amount due to outport banks 外埠银行同业的存款 lHT?  
amount for note issue 发行纸币的款额 li$(oA2  
amount of bond 担保契据的款额 CP["N(fF  
amount of consideration 代价款额 bUU_NqUf*3  
amount of contribution 供款数额 `+Wl fk;  
amount of indebtedness 负债款额 . p<*n6E  
amount of principal of the loan 贷款本金额 2{| U  
amount of rates chargeable 应征差饷数额 ;~tKNytD`B  
amount of share capital 股本额 YDz:;Sp\  
amount of sums assured 承保款额 FgKDk!ci  
amount of variation 变动幅度 &5~bJ]P  
amount of vote 拨款数额 s@K|zOx  
amount payable 应付款额 AW%^Xt  
amount receivable 应收款额 Jd7+~isu~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 vsRn\Y  
analysis 分析 vqJiMa j@Z  
ancillary risk 附属风险 cQA;Y!Q#  
annual account 周年帐目；周年帐目报表；年度决算；年结 eM*@}3  
annual accounting date 年结日期 W7_X=>l  
annual allowance 每年免税额；年积金；年度津贴；年津 yI)~-
E.  
annual balance 年度余额 118A6qyi  
annual disposable income 每年可动用收入 T%VC$u4F  
annual estimates 周年预算 3l-8TR  
annual fee 年费 !QSL8v@c  
annual general meeting 周年大会 PL%U  
annual growth rate 年增率；每年增长率 3.xsCcmP  
annual long-term supplement 长期个案每年补助金 l]uF!']f  
annual pensionable emolument 可供计算退休金的年薪 LS?3 >1g  
annual report 年报 \L<Hy)l  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^R! qxSj  
annual return 周年报表；周年申报表；每年报税表格 &
?#V*-;^  
Annual Return Rules 《周年报表规则》 l _dWS9  
annual review of consumer prices 每年消费物价回顾 =j#uH`jgW  
annual roll-forward basis 逐年延展方式 es6!p 7p?  
annual salary 年薪 Xt_8=Q  
annual statement 年度报表；年度决算表 f)Z$,&  
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 4703\ HK  
annuitant 年金受益人 -2{NI.-Xd  
annuity 年金 LD0x 4zm$m  
annuity contract 年金合约 2ed$5.D  
annuity on human life 人寿年金 U_K"JOZ  
antecedent debt 先前的债项 bzF>Efza  
ante-dated cheque 倒填日期支票 F;kY5+a7~e  
anticipated expenditure 预期开支 y U =) g  
anticipated net profit 预期纯利 TMpV.iH  
anticipated revenue 预期收入 1I{vBeMj  
anti-inflation measure 反通货膨胀措施 |Rd?s0u  
anti-inflationary stance 反通货膨胀立场 -r@fLkwg  
apparent deficit 表面赤字 sn+g#v9e  
apparent financial solvency 表面偿债能力 Pv|g.hH9m  
apparent partner 表面合伙人 &7VN?ox1  
application for personal assessment 个人入息课税申请书 |A0BYzlVc  
application of fund 资金应用 F>dB@V-  
application to release as liquidator and to destruct the books of accounts and documents | (JxtQqQg  
申请免除清盘人职务及毁灭帐簿与文件 A,Wwt [Qw  
appointed actuary 委任精算师
 _zvCc%  
appointed auditor 委任核数师；委任审计师 Ub2t7MU  
appointed trustee 委任的受托人 u!hY bCB  
appointer 委任人 ;wK;  
apportioned pro rata 按比例分摊 ,&e0~  
apportionment 分配；分摊 w9<<|ZaU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xQ+UZ
c  
apportionment formula 分摊方程式 DvB
!-|ek  
apportionment of estate duty 遗产税的分摊 O2g9<H  
appraisal 估价；评估 ;h<(vc3@f  
appreciable growth 可观增长 zo6|1xq  
appreciable impact 显着影响 z$4g9  
appreciable increase 可观增长 z6)b XL[f  
appreciation 增值；升值  :tBIo7  
appreciation against other currencies 相对其他货币升值 6Ri+DPf:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 wI8  
appreciation tax 增值税 e=Ko4Ao2y  
appropriation 拨款；拨用；拨付 c!*yxzs\  
appropriation account 拨款帐目 >HNBTc=~t  
Appropriation Bill 拨款法案 Q6)Wh6Cm  
appropriation-in-aid system 补助拨款办法 {RH&mu  
approved assets 核准资产 Kh&W\\K  
approved basket stock 认可一篮子证券 =z^2KH  
approved budget 核准预算 gR1vUad7  
approved charitable donation 认可慈善捐款 Z.'j7(tu  
approved charitable institution 认可慈善机构 P1C{G'cR  
approved currency 核准货币；认可货币 Z*/{^ zsE  
approved estimates 核准预算 A0X'|4I  
approved estimates of expenditure 核准开支预算 5|O~  
approved overseas insurer 核准海外保险人 fE`p  
approved overseas trust company 核准海外信托公司 !iv6k~.e'2  
approved pooled investment fund 核准汇集投资基金 6$/Z.8  
approved provident fund scheme 认可公积金计划 ^/]w}C#:d  
approved provision 核准拨款 [x{z}rYH  
approved redeemable share 核准可赎回股份 =r|e]4  
approved regional stock 认可地区性证券 bUvVt3cm  
approved retirement scheme 认可退休金计划 wnUuoX(  
approved subordinated loan 核准附属贷款
:m.6a4vx  
arbitrage 套戥；套汇；套利 &s6;2G&L$  
arbitrageur 套戥者；套汇者 b'q ru~i  
arbitrary amount 临时款项 X* 4C?v  
arrangement 措施；安排；协定 I+2#k\y  
arrears 欠款 TrCut2  
arrears of pay 欠付薪酬 ?vt#M^Q   
arrears of revenue 逾期未收税款；逾期未收的帐项 aa2 vk)~  
articles of association 组织章程；组织细则；组织章程细则 o8_))  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 M>qqe!c*  
ascertainment of profit 确定利润 yz}ik^T  
"Asia Clear" “亚洲结算系统” OSoIH`tA  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 LV2#w_^I  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 S)LvYOOB@  
Asian Development Fund [ADF] 亚洲发展基金 .*}!XKp0j  
Asian dollar bond 亚洲美元债券 hgg8r#4q  
Asian dollar market 亚洲美元市场 68*a'0  
Asian dollar rate 亚洲美元利率 H!'Ek[s+  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 hGU  m7  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 wqxChTbs  
asked price 沽盘；喊价；索价；卖方报价 0oK_uY 4g  
assessable income 应评税入息 >
}T}^F  
assessable loss 应评税亏损 A_e&#O  
assessable profit 应评税利润 QmgO00{  
assessable value 应评税值 lA{JpH_Y8s  
assessed profit 估定利润 -7Bg5{FA  
assessed value 经评估价值 &?[g8A  
assessment 评税；评定；估价；评税单 #| pn,/  
assessment number 评税编号；估价编号 ^>Vl@cW0uz  
assessment of additional tax 补加税评税 p40;@gUug  
assessment of performance 业绩评估；实绩评价 b>h L*9  
Assessor 评税主任 !78P+i  
asset price bubbles 资产价格泡沫 ;!S i_b2  
asset-backed securities 具资产保证的证券 *iX PG9XZ  
assets accretion 资产增值 ~6A;
H$dr  
assets and liabilities 资产与负债 E3LEeXcLS  
assets betterment statement 资产递增表；资产改进表 ~4+ICCbH  
assets lending 实物放款；有抵押贷款 8]K+,0m6  
assets of the company passing on the death 死者去世时转移的公司资产 )%q!XM  
assets pledged as security for liabilities 用作负债抵押的资产 {S@gjMuN  
assets portfolio 资产投资组合 s"UUo|hM  
assets price 资产价格 +
+sbSl)Q  
assets quality 资产质素 $^e(?Pq  
assets realization 资产变现 4A`U [r_>D  
assets refinancing arrangement 资产再集资安排 lY&Sx{-  
assets securitization 资产证券化 '4Drs}j5  
assets situated outside Hong Kong 在香港以外地方的资产 4wKQs&:  
assets stripping 削减资产；拆卖资产 D\^mh{q(  
assets value 资产值 ToK=`0#LNK  
assignee 承让人 2T?8{yO7  
assignment 转让；转让书；转让契 .wV-g:2  
assignment of interest 权益转让 B&QEt[=s  
assignment of letters patent and trade mark 专利证书及商标转让 CwM1 _3cE  
assignment of property 物业转让；物业转让书 ]GT+UX  
assignment right 转让权 DH7]TRCMZ)  
assignor 转让人 tmd{Gx}c  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 C{:U<q  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 q`VkA \  
associate member 附属会员 j[,XJ,5=  
associated body corporate 相联法人团体 5g%D0_e5  
associated company 相联公司；联属公司 m\oxS;fxWi  
associated corporation 相联法团 ;m=k FZ?  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] e45)t}'  
公认会计师公会〔英国〕 "8p<NsU  
Association of Futures Exchange Brokers 香港期货经纪协会 0.S7uH%
"  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 rf^u&f  
association of underwriters 承保人组织 i#NtiZ.t=  
assumption of control 接管 f?r{Q  
assurance 担保；保险；转易；转易书 SdF+b+P]  
assurance of interest 权益的转易 ]u^ybW"  
at 19XX price 按一九ＸＸ年价格计算 ]SAGh|+xl  
at a discount 按赔价计算；按贴水价格计算；打折扣 4p7j"d5  
at a premium 按溢价计算；按升水价格计算 27i-B\r  
at call 通知付款；按通知 ~g9~D}48k'  
at constant market price 按固定市价计算 PWeWz(]0Z4  
at constant price 按固定价格计算 xS(VgP&YGO  
at cost 按成本计算 Zt& 7p  
at current market price 按当时市价计算；按现时市价计算 `z`=!1  
at current price 按当时价格计算；按现时价格计算 1,Es'  
at factor cost 按要素成本计算；按生产要素成本计算 JqUft=p5  
at money-of-the-day price 按付款当日价格计算 iSX HMp4V  
at or better 按指定或较佳价位〔买卖指令〕 1LaJ hrp?  
at par 按面值计算；平价 T_qM@/f  
at sight 见票即付 ]4/C19Fe!  
at the close 按收市盘 IB$i^  
at the opening 按开市盘 7^V`B^Vu  
attestation 见证；见证条款 DR @yd,  
at-the-money option 平价期权 s?"\+
b  
attorney 受权人；受托代表人 k0&FUO  
attornment 新拥有人承认书 2Jky,YLcb  
attributable profit 可归属利润 fRxn,HyV  
attributable share value 可归属股份价值 7|"l/s9,  
Auckland Stock Exchange 奥克兰证券交易所 Y3#8]Z_"}O  
auction 拍卖 W9{i~.zo  
auctioneer 拍卖商 qu.AJ*  
audit 审计；核数 M+M ;@3  
Audit Commission 审计署 k&M~yb  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] XI
:+EeM?  
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〕 JC`;hY  
audit review 帐目审查 \irKM8]LJ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Ga+Cb2$  
audited account 审计帐目；经审计的帐目 A>,kmU5  
audited annual account 经审计的周年帐目 :fDzMD  
audited balance sheet 经审计的资产负债表 G*=&yx."E  
auditor 核数师；核数主任；审计师 7L!}
F;yT  
auditor's certificate 核数师证明书；审计师证明书 ;pS+S0U   
auditor's report 核数师报告；审计师报告 ,gW$m
~\  
Aussie bond 澳元债券 '"XVe+.O  
austerity budget 紧缩预算 P9R-41!  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 |z8_]o+|r1  
Australia All Ordinaries Index 澳洲所有普通股票指数 Q"Exmn3p  
Australian Dollar [AUD] 澳元 q,_EHPc  
Australian Options Market 澳大利亚期权市场 .76Z  
Australian Securities Commission 澳洲证券事务监察委员会 ,S m?2<  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ]T(qk  
Australian Stock Exchange 澳大利亚证券交易所 aO}p"-'  
Austrian Schilling [ATS] 奥地利先令 p.<d+S<  
authentication 认证；鉴证 rLY I\  
authority to purchase 委托购买证；委购书 Sj:c {jyJd  
authorization 认可；核准；授权；授权书 Hq~SRc~  
authorization by direction 指示授权 ?r*}1WsH  
authorization by instruction 指令授权 'R2*3<  
authorization by warrant 令状授权 =(~*8
hJ  
authorization of unit trust 单位信托的认可 a^^OI|?  
authorized agent 指定代理人 {u0sbb(  
authorized capital 法定资本 @\:@_}Z`_}  
authorized clerk 出市员 /cVZ/"  
authorized dealer 认可交易商 VD $PoP  
authorized financial institution 认可财务机构 i+Mg[x$.  
authorized fund 认可基金 mwn$ey&QE  
authorized fund house 获授权的基金公司；认可基金公司 fGW~xul_  
authorized institution 认可机构 bdvpH DA  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 *v: .]_;  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 |Om9(xT  
authorized insurer 获授权保险人；获认可承保人 D><^7nr%  
authorized investment 特准投资项目 6-\' *5r  
authorized person 获授权人 zGc]*R  
authorized representative 获授权代表 "uj@!SEs`?  
authorized share capital 法定股本 4/_!F'j  
automated quotation system 自动报价系统 6JeAXj1g+  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] qVO,sKQ{  
自动交易系统〔香港期货交易所有限公司〕 Ef@)y&hn  
automatic adjustment mechanism 自动调整机制 U]B-B+
-  
automatic adjustment system 自动调整系统 arS@l<79  
Automatic Clearing House 自动票据交换所 X)=m4\R  
automatic exchange rates accumulation system 自动化汇率累集系统 pcQkJF  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?%lfbZ  
automatic teller machine [ATM] 自动柜员机 Qs?p)3qp  
autopay 自动转帐 pAaNWm  
available assets 可用资产 W6r3v)~  
available fiscal reserve 现存财政储备 '*Tt$
0#o  
available profit 可用利润 ynf!1!4  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 &O
kPO|  
average 平均；平均数；海损 _PQk<QZ  
average basic salary 平均基本薪金 <]_[o:nOP  
average consumer expenditure 平均消费开支；一般消费开支 [\%a7ji#
 
average cost 平均成本 snNB;hkj  
average cost of land production 增辟土地平均成本 ;TK$?hrv*1  
average daily turnover 平均每日成交额 *(XGNp[0  
average daily wage rate 平均每日工资率 sPl3JP&s  
average expenditure pattern 平均开支模式 $Y\7E/T  
average growth rate 平均增长率 .81 ~ K[  
average net fixed assets 固定资产平均净值 yn20*ix{  
average of relatives 相对价格平均数 dB QCr{7  
average price 平均价格 ccx0aC3@I  
average propensity to consume 平均消费倾向；一般消费倾向 PsS.lhj0"  
average propensity to save 平均储蓄倾向；一般储蓄倾向 c+O:n:L  
average rate 平均率 I]pz3!On4,  
average revenue 平均收入；平均收益 |Ho} D~  
average stock 平均库存；平均存货 fQ-IM/z  
average yearly rent 平均年租 *+00  
avoidance of double taxation 避免双重课税 oMYZ^b^  
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 RXu`DWN  
<^942y-=  
给你加分了