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一些有用的会计术语(也不知道发的地方对不对)A

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A: FRhHp(0}5  
A share A股;甲类股份 \Vb|bw'e(  
abatement of tax 减税;减扣免税额 V9Pw\K!w#\  
ABN AMRO Bank N.V. 荷兰银行 2:oAS  
above-the-line expenditure 线上项目支出;经常预算支出 T {:8,CiW  
above-the-line receipt 线上项目收入;经常预算收入 *[Im].  
ABSA Asia Limited 南非联合亚洲有限公司 L.2!Q3&  
absolute change 绝对数值变更 3!M|Sf<s  
absolute expenditure 实际开支 'C7$,H'  
absolute guideline figure 绝对准则数字 eHb@qKnf  
absolute interest 绝对权益 twMDEw#VL  
absolute order of discharge 绝对破产解除令 u+ b `aB  
absolute profit margin 绝对利润幅度 T].Xx`  
absolute value 实值;绝对值 zb3,2D+P  
absolutely vested interest 绝对既得权益 i"#pk"@`  
absorbed cost 已吸收成本;已分摊成本 G4rd<V0[D  
absorption 吸收;分摊;合并 ^u(-v/D9  
absorption rate 吸收率;摊配率;分摊率 "% l``  
ACB Finance Limited 亚洲商业财务有限公司 $+|. @ss  
acceptable form of reciprocity 合理的互惠条件 E5qt~:C|  
acceptable rate 适当利率;适当汇率 IN_O!c0e  
acceptance agreement 承兑协议 ?t)Mt]("  
acceptance for honour 参加承兑 a(IUAh*mO  
acceptor 承兑人;接受人;受票人 XM f>B|  
acceptor for honour 参加承兑人 smKp3_r  
accident insurance 意外保险 TXT!Ae  
Accident Insurance Association of Hong Kong 香港意外保险公会 dWTc3@xd  
accident insurance scheme 意外保险计划 2q4-9vu  
accident year basis 意外年度基准 >N~orSw%  
accommodation 通融;贷款 s~06%QEG  
accommodation bill 通融票据;空头票据 +;T\:'CU  
accommodation party 汇票代发人 j-#h^3l1?  
account balance 帐户余额;帐户结余 BD- c<K"  
account book 帐簿 b$q~(Z}  
account collected in advance 预收款项 V3Ep&<=/  
account current book 往来帐簿 /Z~5bb(  
account of after-acquired property 事后取得的财产报告 4&AGVplgF  
account of defaulter 拖欠帐目 > -,$  
account payable 应付帐款 {4{X`$  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 MbxJ3"@  
account receivable 应收帐款 $px1D$F!  
account receivable report 应收帐款报表 _Un*x5u2O  
account statement 结单;帐单;会计财务报表 1}R\L"  
account title 帐户名称;会计科目 CC)Mws+2  
accountant's report 会计师报告 {>UT'fa-  
Accountant's Report Rules 会计师报告规则 3/y"kl:< -  
accounting and auditing procedure 会计与审计程序;会计与核数程序 :28[k~.bo  
Accounting Arrangements 《会计安排》 ; GEr8_7  
accounting basis 会计基础 s14D(:t(  
accounting by Official Receiver 破产管理署署长呈交的帐目 Vkf c&+  
Accounting Circular 《会计通告》 G/ H>M%M  
accounting class 会计类别 b ,x$wP+  
accounting date 记帐日期;会计结算日期 b#-=Dbe  
accounting for money 款项核算 E|3[$?=R  
Accounting Officer 会计主任 / hg)=p  
accounting period 会计报告期;会计期 @HE<\Z{ KI  
accounting policy 会计政策;会计方针 .P#t"oW}  
accounting practice 会计惯例 + B<7]\\M  
accounting principle 会计准则 _ h/:r1  
accounting record 会计记录 xb2j |KY7  
accounting report 会计报告 *B)10R  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 O03F@v  
Accounting Society of China 中国会计学会 =om<*\vsO  
accounting statement 会计报表 =gC% =  
accounting system 会计制度;会计系统 Tol V3  
accounting transaction 会计事项;帐务交易 /[5\T2GI   
accounting treatment 会计处理 _yp<#q]  
accounting year 会计年度 1,Jy+1G0w  
accretion 增值;添加 >y+?Sz!  
accrual 应计项目;应累算数目 @O/"s~d-  
accrual basis 应计制;权责发生制 Yfx?3  
accrual basis accounting 应计制会计;权责发生制会计 &14xYpD<  
accrue 应累算;应计 )-m/(-  
accrued benefit 应累算利益 z SjZTA/Z  
accrued charges 应计费用 j$<g8Bg=o  
accrued cumulative preference share dividend 应累算的累积优先股股息 85q!FpuH  
accrued expenses 应累算费用 `_sKR,LhB  
accrued interest payable 应付利息;应计未付利息 5&.I9}[)j  
accrued interest receivable 应收利息;应计未收利息 I+QM":2  
accrued right 累算权益 #r,!-;^'p  
accruing profit 应累算的利润 E5?$=cL?  
accumulated fiscal reserve 累积财政储备 r`$P60,@C  
accumulated profit 累积利润;滚存溢利 c_t7<  
accumulated reserve 累积储备 Wngc(+6O&  
accumulation of surplus income 累积收益盈余 _q4Yq'dI  
acquired assets 既得资产 Fr-Vq =j&  
acquisition 收购;购置;取得 k(xB%>ns  
acquisition cost 购置成本 %XQJ!sC`  
acquisition expenses 购置费用 ZFtJoGaR  
acquisition of 100% interest 收购全部股权 vXZ )  
acquisition of control 取得控制权 \O]kf>nC  
acquisition of fixed assets 购置固定资产 Qb7&S5m  
acquisition of shell “买壳” Q9c*I,O j  
acquisition price 收购价 N/[!$B0H@  
act of God 天灾 nbW.x7  
acting partner 执事合伙人 "MD 6<H  
active market 买卖活跃的市场;交投畅旺的市场;旺市 A@;{ #.O  
active partner 积极参与的合伙人 e:K'e2  
active trading 交投活跃 0$i\/W+  
actual circulation 实际流通 If8Lt}-  
actual cost 实际成本 ]z]=?;ty%  
actual expenditure 实际开支;实际支出 \TLfLqA  
actual income 实际入息;实际收入;实际收益 Jpy~5kS  
actual market 现货市场 pq%inSY  
actual price 现货价;实际价格 mz<X$2]?  
actual profit 实际利润 Y-,S_59  
actual quotation 实盘;实际价位;实际报价 :QF`Orb!^  
actual year basis 按实际年度计算 KpIY>k  
actuals 实货 0d$LUQ't  
actuarial investigation 精算调查 h*Mt{A&'.&  
actuarial principle 精算原则 Ff d4c  
actuarial report 精算师报告 w]fVELU  
Actuarial Society of Hong Kong 香港精算学会 aU/y>Y <k  
actuarial valuation 精算师估值 B 74  
actuary 精算师 MShcZtN  
ad referendum agreement 暂定协议;有待覆核的协定 %q.5; L  
ad valorem duty 从价税;按值征税 |[p]]) o  
ad valorem duty system 从价税制 B`w8d[cL7  
ad valorem fee 从价费 a|DCpU}  
ad valorem tariff 从价关税 t*fH&8(  
additional allowance 额外免税额 3EH@tlTl  
additional amount for unexpired risk 未过期风险的额外款额 XjmAM/H4  
additional assessable profit 补加应评税利润 Nrq/Pkmy  
additional assessment 补加评税 A"0Yn(awWu  
additional commitment 额外承担 VF+g+~  
additional commitment vote 额外承担拨款 UGvUU<N|N  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,Xg^rV~]  
additional dependent parent allowance 供养父母额外免税额 [!Djs![O  
additional provision 额外拨款 -0I&dG-  
additional stamp duty 附加印花税 b!`6s  
additional tax 补加税罚款;补加税款 1@}<CWE9  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ftQ;$@  
adjudged bankrupt 被裁定破产 HG)$ W  
adjudicated bankrupt 裁定破产人 +HjSU2  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Zad>i w}  
adjudication of bankruptcy 裁定破产;宣告破产 S_^;#=_c  
adjudication of insolvency 裁定无力偿还债务 =iB$4d2  
adjusted actual 经调整的实数;调整后的实数 Pb1.X9*8c  
adjusted current assets 经调整的流动资产;调整后的流动资产 EztuVe  
adjusted figure 经调整的数字;调整后的数额 k2.\1}\  
adjusted liabilities 经调整的负债;调整后的负债 *^XMf  
adjusted loss 经调整的亏损;调整后的亏损 e.Jaq^Gw|  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 i>C%[dk9  
adjusted profit 经调整的利润;调整后的利润 _n4_;0  
adjusted surplus 经调整的盈余额;调整后的盈余额 99%R/m  
adjusted value 经调整的价值;调整后的价值 C' WX$!$d  
adjustment 调整;修订;理算〔保险〕 3lKs>HE0  
adjustment centre 调剂中心 TH55@1W,[  
adjustment lag 调整过程的时间差距;调整时差 ~@e=+Z  
adjustment mechanism 调整机制 ,|]k4F  
adjustment of loss 亏损调整 I,"q:QS+  
adjustment process 调整过程;调整程序 b2RW=m-  
adjustment range 调整幅度 @i#=1)Ze  
administered exchange rate 受管制汇率 D( y c  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 #TV #*  
administration expenses 行政费用 o=PW)37>  
administration fee 手续费;行政费 AG#Mj(az!  
administration in bankruptcy 破产管理 1;!dTh  
administration order 遗产管理令 =L;g:hc<  
administrator 管理人;遗产管理人 7mn&w$MS4:  
administrator of the estate 遗产管理人 sQ&<cBs2  
admission of debt 债项承认书 )`2ncb   
admission of proof 接纳债权证明 - ^Y\'y2  
advance 放贷款项;垫付款项;预支款项;预付款项 s7\Ee-x)s  
advance account 暂支帐目;预付款帐户 9JeT1\VvHY  
advance compensation 预付补偿金 Z`Jt6QgW  
advance from shareholder 股东垫款 JUJrtK S  
advance pending reimbursement 预支以待日后付还 di ]CYLf  
advanced economy 先进经济体系 b(adM3MP  
advancement 预付;预付财产 K.Cx 9  
advances warrant 垫款令 [#AI!-  
advancing 贷出 7\H_9o0$  
adverse balance 逆差 1c*:" k  
adverse exchange 逆汇 twt's,dO  
advertisement addressed to shareholders 在报章刊登的致股东通告 WpMm%G~'4t  
advice for collection 托收通知书 ;y)3/46S  
advice of drawing 提款通知书;汇票通知书 <-gGm=R_$  
advice of payment 付款通知 V0*MY{x#S  
Advisory Committee [Securities and Futures Commission] -zZb]8\E  
谘询委员会〔证券及期货事务监察委员会〕 x]608I T  
Advisory Committee on Diversification 经济多元化谘询委员会 +:/.\3v71  
affidavit 誓章;遗产申报誓章 Zeq^dV5y77  
affidavit of no receipt 述明无收款的誓章 \Hq=_}]F  
affiliate 联号;联营公司;附属公司 A'D2uV  
affiliated company 附属公司;联号;联营公司 p  S|  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Xi~I<&  
affordability 负担能力 w}M)]kY  
African Development Bank [AfDB] 非洲开发银行 k9&W0$I#  
after-acquired property 事后取得的财产 Gs4t6+Al  
after-hours dealing 市后交易 i&<@}:,  
after-tax profit 税后盈利;税后利润;税后溢利 WopA7J,  
agency agreement 代理协议 Q91mCP~$  
agency expenses 代理机构的开支 IU"n`HS  
agency fee 代理费 f1B t6|W%  
Agency Law 《代理法》 8hMy$  
agent 代理人;承销人 o*[[nK*fL  
agent of company 公司代理人 Wd7qpWItjQ  
agent's fee 代理人费;经纪费 X@/wsW(kM\  
aggregate 总计;总数;总体数字 q9\(<<f|  
aggregate amount 总款额;总额 :3b\pEO9\  
aggregate assets and liabilities 总体资产与负债 .$+,Y4q~(  
aggregate at constant price 按固定价格计算的总体数字 Ax9A-|  
aggregate demand 总需求 3GMrdG?Y  
aggregate gross position 总持仓量 76u\# {5  
aggregate limit 总限额 dV^ck+  
aggregate of salaries tax 合计薪俸税 j*~z.Q|  
aggregate performance 总体表现;总体业绩 oHF,k  
aggregate supply 总体供应 4F!%mMq  
aggregate surplus 总盈余 [vnxp/v/<  
aggregate total 整体总额 |-%dN }O  
aggregate value 总值;合计价值 yb\!4ml  
aggregated basis 合计基准 ^a|  
aggregated net chargeable income 合计应课税入息实额 s -F3(mc(  
aggregation 合并计算;合计;总和 -AQ 7Bd  
aggregation of incomes of husband and wife 夫妇入息合并计算 R-2Aby ts2  
aggregation of property 财产的总和 d7Z$/ $  
agio 差价;贴水 I]Z"?T  
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》 2Y;iqR  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment M{=p0?X  
《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》 &$h#9  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment dd@ D s  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 vtzbF1?O  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 3=0b  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 b8 6c[2  
agreement for a settlement 授产协议 Ng*O/g`%L  
agreement for assignment 转让协议 xo(>nFjo  
agreement for sale 售卖协议;买卖协议 >QBDxm  
agreement for sale and purchase 买卖协议 Zlv`yC*r  
agreement for the payment of interest 支付利息协议 @y|JIBBRc  
agreement for the repayment of money 还款协议  \Awqr:A&  
agreement of reinsurance 再保险协议 !$Arc^7r  
Agricultural Bank of China 中国农业银行 w-Q=oEt  
air passenger departure tax 飞机乘客离境税 R78P](1\>  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 mE9ytFH\k  
airport tax 机场税 ~`0=-Qkd  
alcohol duty 酒精税 ("=B,%F_  
alienation 让与;让渡;转让 A8ClkLC;I  
alimony 生活费;赡养费 JaN53,&<  
All Ordinaries Index [AOI] 所有普通股指数 7+$P6[*  
all risks 全险;综合险 n]K{-C;  
All Sales Record for Stock Market 《股票市场成交报告》 +1eb@b X  
Allied Capital Resources Limited 新联财务有限公司 Gd|jE  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ZCDXy  
allocation letter 拨款信件 SPINV.  
allocation of fund 分配款项;预留款项 cdg &)  
allocation of profit 利润分配;溢利分配 b\xse2#  
allocation warrant 拨款令 =05jjR1  
allotment 分配;配股 Qqp=  
allotment notice 股份配售通知;配股通知 :x!'Eer n  
allotment of shares 股份分配 )r XUJ29.  
allowable 可获宽免;免税的 <fDbz1Q;l  
allowable business loss 可扣除的营业亏损 tU-jtJ  
allowable expenses 可扣税的支出 A*W/Q<~I  
allowance 免税额;津贴;备抵;准备金 * [b~2  
allowance for debts 债项的免税额 prGp/"E  
allowance for depreciation by wear and tear 耗损折旧免税额 zKf0 :X  
allowance for funeral expenses 殡殓费的免税额 :eSwXDy&  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 KPa@~rU  
allowance for repairs and outgoings 修葺及支出方面的免税额 - ysd`&  
allowance to debtor 给债务人的津贴 raZ0B,;eFu  
alteration of capital 资本更改 ?!bA#aSbl5  
alternate trustee 候补受托人 T 6=~vOzTJ  
amalgamation 合并 <7j"CcJzZ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 GJBMaT  
ambit of charges 征税范围;收费范围 @nM+*0 $d  
amended valuation 经修订的估值 >NA{**$0  
American Commodities Exchange 美国商品交易所 bhCAx W  
American Express Bank Limited 美国运通银行 ahw0}S  
American Stock Exchange 美国证券交易所 ?'OL2 ~  
amortization 摊销 tk+t3+  
amount due from banks 存放银行同业的款项 .b<wNUzP  
amount due from banks abroad 存放海外银行同业的款项 l R^W*w4y  
amount due from holding companies 控股公司欠款 zzX9Q:  
amount due from local banks 存放本港银行同业的款项 {<2q  
amount due to banks 银行同业的存款 l, -q:8  
amount due to banks abroad 海外银行同业的存款 NOtwgZ-  
amount due to holding companies 控股公司存款 Y_nlIcu  
amount due to local banks 本港银行同业的存款 -M-y*P)  
amount due to outport banks 外埠银行同业的存款 8qs8QK  
amount for note issue 发行纸币的款额 rU7t~DKS  
amount of bond 担保契据的款额 9|>5;Ej  
amount of consideration 代价款额 B(pHo&ox  
amount of contribution 供款数额 U> {CG+X  
amount of indebtedness 负债款额 31mlnDif  
amount of principal of the loan 贷款本金额 r m dG"s  
amount of rates chargeable 应征差饷数额 ^K!R4Y4t  
amount of share capital 股本额 ;Y$d !an0  
amount of sums assured 承保款额 :;o?d&C  
amount of variation 变动幅度 tsf !Q  
amount of vote 拨款数额 a&gf0g;@I  
amount payable 应付款额 >soSOJ[   
amount receivable 应收款额 2/l4,x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {G _|gs  
analysis 分析 vtTXs]>  
ancillary risk 附属风险  >fgV!o4  
annual account 周年帐目;周年帐目报表;年度决算;年结 w M#q [m;  
annual accounting date 年结日期 _;k))K^  
annual allowance 每年免税额;年积金;年度津贴;年津 Le,+jm  
annual balance 年度余额 }Q{4G  
annual disposable income 每年可动用收入 C,5Erb/  
annual estimates 周年预算 4cAx9bqA  
annual fee 年费 jq+:&8!8(e  
annual general meeting 周年大会 |d_ rK2  
annual growth rate 年增率;每年增长率 l4q7,%G  
annual long-term supplement 长期个案每年补助金 ~#iAW@  
annual pensionable emolument 可供计算退休金的年薪 w%f51Ex  
annual report 年报 T`)uR*$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~VJP:Y{[  
annual return 周年报表;周年申报表;每年报税表格 #EO],!JM  
Annual Return Rules 《周年报表规则》 E>qehs,g  
annual review of consumer prices 每年消费物价回顾 cONfHl{  
annual roll-forward basis 逐年延展方式 ` aaT #r  
annual salary 年薪 2Zw]Uu`sb  
annual statement 年度报表;年度决算表 /S%!{;:  
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 |r53>,oR<:  
annuitant 年金受益人 S3YAc4  
annuity 年金 s _`y"' ^  
annuity contract 年金合约 'Ie!%k^  
annuity on human life 人寿年金 jp-]];:aPJ  
antecedent debt 先前的债项 J i:0J},m  
ante-dated cheque 倒填日期支票 .n)0@X!  
anticipated expenditure 预期开支 %gXNWxv  
anticipated net profit 预期纯利 Y ^uYc}  
anticipated revenue 预期收入 8j!(*'J.  
anti-inflation measure 反通货膨胀措施 p9iCrqi  
anti-inflationary stance 反通货膨胀立场 _ 4+=S)$  
apparent deficit 表面赤字 ]Oe[;<I  
apparent financial solvency 表面偿债能力 m{0u+obi&w  
apparent partner 表面合伙人 JT 5+d ,  
application for personal assessment 个人入息课税申请书 , -S n  
application of fund 资金应用 /4u:5G  
application to release as liquidator and to destruct the books of accounts and documents 8\8%FSrc  
申请免除清盘人职务及毁灭帐簿与文件 OTwXc*2u]  
appointed actuary 委任精算师 I,!>ZG@6  
appointed auditor 委任核数师;委任审计师 wGA%h.[M|  
appointed trustee 委任的受托人 1z=}`,?>  
appointer 委任人 WFFpW{  
apportioned pro rata 按比例分摊 nB86oQ/S  
apportionment 分配;分摊 1V1T1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !)'|Y5 o  
apportionment formula 分摊方程式 =_H)5I_\  
apportionment of estate duty 遗产税的分摊 .#ATI<t  
appraisal 估价;评估 zGE{Z A  
appreciable growth 可观增长 =DXvt5G  
appreciable impact 显着影响 }#U3vMx(  
appreciable increase 可观增长 dLTA21b#  
appreciation 增值;升值 lpeo^Y}N  
appreciation against other currencies 相对其他货币升值 >.#tNFAs  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'P~6_BW  
appreciation tax 增值税 Q*AgFF%wn  
appropriation 拨款;拨用;拨付 T 9?!.o  
appropriation account 拨款帐目 VEg/x z4c  
Appropriation Bill 拨款法案 AkR ZUj\  
appropriation-in-aid system 补助拨款办法 _k.gVm  
approved assets 核准资产 60Obek`  
approved basket stock 认可一篮子证券 _fANl}Mf:  
approved budget 核准预算 eE;")t,  
approved charitable donation 认可慈善捐款 ' k[gxk|d2  
approved charitable institution 认可慈善机构 f*~z|  
approved currency 核准货币;认可货币 dCM*4B<  
approved estimates 核准预算 F`YxH*tO7  
approved estimates of expenditure 核准开支预算 <x2 F5$@  
approved overseas insurer 核准海外保险人 gb/M@6/j  
approved overseas trust company 核准海外信托公司 ]j?Kn$nv*S  
approved pooled investment fund 核准汇集投资基金 x+5y287#  
approved provident fund scheme 认可公积金计划 T89VSB~  
approved provision 核准拨款 f7QX"p&P  
approved redeemable share 核准可赎回股份 f^X\N/  
approved regional stock 认可地区性证券 _ a,XL<9I  
approved retirement scheme 认可退休金计划 B 9AE*  
approved subordinated loan 核准附属贷款 W4(O2RU  
arbitrage 套戥;套汇;套利 [u2)kH$  
arbitrageur 套戥者;套汇者 6 _\j_$  
arbitrary amount 临时款项 ihdtq  
arrangement 措施;安排;协定 3$ 1 z  
arrears 欠款 '$n#~/#}  
arrears of pay 欠付薪酬 > jDx-H.N  
arrears of revenue 逾期未收税款;逾期未收的帐项 ;M Z@2CO  
articles of association 组织章程;组织细则;组织章程细则 8?7:sfc  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 iP~dH/B|v  
ascertainment of profit 确定利润 15FGlO<<  
"Asia Clear" “亚洲结算系统” }~28UXb23  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 >xE{& ):  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 /1q] D8  
Asian Development Fund [ADF] 亚洲发展基金 mD p|EXN  
Asian dollar bond 亚洲美元债券 Z;JZ<vEt92  
Asian dollar market 亚洲美元市场 9#@CmiIhy  
Asian dollar rate 亚洲美元利率 vXM``|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 \i#0:3s.  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 +C !A@  
asked price 沽盘;喊价;索价;卖方报价 >, }m=X8  
assessable income 应评税入息 K06/ D!RD4  
assessable loss 应评税亏损 yw;!KUKb|  
assessable profit 应评税利润 ".SQ*'Oc  
assessable value 应评税值 6Pa jBEF  
assessed profit 估定利润 QP e}rQnm  
assessed value 经评估价值 \;A\ vQ[  
assessment 评税;评定;估价;评税单 D0&{iZ(  
assessment number 评税编号;估价编号 z[wk-a+w  
assessment of additional tax 补加税评税 Kv:ih=?  
assessment of performance 业绩评估;实绩评价 E qva] 4  
Assessor 评税主任 a JDu_  
asset price bubbles 资产价格泡沫 RFu]vFff  
asset-backed securities 具资产保证的证券 c!%:f^7g  
assets accretion 资产增值 'HV}Tr  
assets and liabilities 资产与负债 PF(P"f.?D  
assets betterment statement 资产递增表;资产改进表 o^! Zt 9  
assets lending 实物放款;有抵押贷款 =>CrZ23B "  
assets of the company passing on the death 死者去世时转移的公司资产 h D/b O  
assets pledged as security for liabilities 用作负债抵押的资产 /vB%gqJvX  
assets portfolio 资产投资组合 s"?&`S  
assets price 资产价格 xf@D<}~1  
assets quality 资产质素 Pne[>}_l/  
assets realization 资产变现 rLcQG  
assets refinancing arrangement 资产再集资安排 ^ffh  
assets securitization 资产证券化 y|X\f!  
assets situated outside Hong Kong 在香港以外地方的资产 E 2DTE  
assets stripping 削减资产;拆卖资产 KV0e^c;  
assets value 资产值 JPk3T.qp  
assignee 承让人 LV 94i  
assignment 转让;转让书;转让契 :LFw J  
assignment of interest 权益转让 |C S[>0mV!  
assignment of letters patent and trade mark 专利证书及商标转让 <u"#Jw/VP  
assignment of property 物业转让;物业转让书 yREO;m|o  
assignment right 转让权 n6nwda  
assignor 转让人 F77[fp  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 XI,F^K  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 qD4e] 5  
associate member 附属会员 ^dP@QMly6  
associated body corporate 相联法人团体 "FaG5X(  
associated company 相联公司;联属公司 RS/%uxS?  
associated corporation 相联法团 Nu{RF  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] |[ |X  
公认会计师公会〔英国〕 0p$?-81BJ  
Association of Futures Exchange Brokers 香港期货经纪协会 q#PGcCtu  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 MT#9x>  
association of underwriters 承保人组织 nZN]Q9  
assumption of control 接管 k>n^QHM  
assurance 担保;保险;转易;转易书 =k`(!r2"#  
assurance of interest 权益的转易 _ #l b\  
at 19XX price 按一九XX年价格计算 );;UNO21+  
at a discount 按赔价计算;按贴水价格计算;打折扣 Z-H Kdv!d  
at a premium 按溢价计算;按升水价格计算 u6jJf@!ws  
at call 通知付款;按通知 (s{%XB:K  
at constant market price 按固定市价计算 Af0E_  
at constant price 按固定价格计算 a@,tf'Sr  
at cost 按成本计算 Zk}e?Grc  
at current market price 按当时市价计算;按现时市价计算 ?#D@e5Wf  
at current price 按当时价格计算;按现时价格计算 Z#;ieI\  
at factor cost 按要素成本计算;按生产要素成本计算 e= "/oo  
at money-of-the-day price 按付款当日价格计算 a+mq=K  
at or better 按指定或较佳价位〔买卖指令〕 A Sy7")5  
at par 按面值计算;平价 VkhK2  
at sight 见票即付 Z/uRz]Hi  
at the close 按收市盘 qg6Hk:^r  
at the opening 按开市盘 ,l7ty#j  
attestation 见证;见证条款 6aQ{EO-]'=  
at-the-money option 平价期权 jO:<"l^+u  
attorney 受权人;受托代表人 }+#ag:M  
attornment 新拥有人承认书 ,-DE;l^Q=  
attributable profit 可归属利润 JEBo!9  
attributable share value 可归属股份价值 " Jnq~7]  
Auckland Stock Exchange 奥克兰证券交易所 ? *I9  
auction 拍卖 W.:k E|a.g  
auctioneer 拍卖商 hY'"^?OP  
audit 审计;核数 dt3Vy*zL  
Audit Commission 审计署 9i|6  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 0#*\o1r\p  
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〕 '}4[m>/  
audit review 帐目审查 W {dx\+  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Z{_'V+Q1  
audited account 审计帐目;经审计的帐目 Qn%*kU0X  
audited annual account 经审计的周年帐目 5I(` s#O  
audited balance sheet 经审计的资产负债表 ) _2!1  
auditor 核数师;核数主任;审计师 S%xGXmZ  
auditor's certificate 核数师证明书;审计师证明书 cB<0~&  
auditor's report 核数师报告;审计师报告 ;co{bk|rj  
Aussie bond 澳元债券 D|-]"(2i  
austerity budget 紧缩预算 nNilT J   
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 (%+DE4?  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^QW%< X  
Australian Dollar [AUD] 澳元 R!pV`N  
Australian Options Market 澳大利亚期权市场 &<^@/osi  
Australian Securities Commission 澳洲证券事务监察委员会 !>S' eXt  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 x=au.@psBS  
Australian Stock Exchange 澳大利亚证券交易所 V`fh,(:  
Austrian Schilling [ATS] 奥地利先令 J;_JH lK  
authentication 认证;鉴证 Rb#Z\e}e-  
authority to purchase 委托购买证;委购书 ]r"{G*1Q 9  
authorization 认可;核准;授权;授权书 RXx +rdF0  
authorization by direction 指示授权 [>_( q|A6+  
authorization by instruction 指令授权 W+K=M*^D;c  
authorization by warrant 令状授权 053W2Si   
authorization of unit trust 单位信托的认可 H#Og0gEE}5  
authorized agent 指定代理人 V">Uh@[J_  
authorized capital 法定资本 DD3J2J  
authorized clerk 出市员 3?5 ~KxOE(  
authorized dealer 认可交易商 (J^ Tss  
authorized financial institution 认可财务机构 ":-)mfgGU  
authorized fund 认可基金 A<.Q&4jb  
authorized fund house 获授权的基金公司;认可基金公司 ? ! 1uw  
authorized institution 认可机构 F~l3?3ZV  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ?ST}0F00}  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 [#R%jLEJ2  
authorized insurer 获授权保险人;获认可承保人 1@nR.v"$  
authorized investment 特准投资项目 SV\x2^Ea0  
authorized person 获授权人 s9E:6  
authorized representative 获授权代表 WVN Q}KY  
authorized share capital 法定股本 }=GyBnXu  
automated quotation system 自动报价系统 iPFYG  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] BEI/OGp  
自动交易系统〔香港期货交易所有限公司〕 #JLDj(a?  
automatic adjustment mechanism 自动调整机制 GO?-z0V  
automatic adjustment system 自动调整系统 ~l}TlRqL  
Automatic Clearing House 自动票据交换所 ^c(PZ,/#JB  
automatic exchange rates accumulation system 自动化汇率累集系统 BklB3*n  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 E$ngmm[  
automatic teller machine [ATM] 自动柜员机 g3Xz-  
autopay 自动转帐 <hK$Cf_  
available assets 可用资产 PO%]Jme  
available fiscal reserve 现存财政储备 |t]9RC.;7  
available profit 可用利润 ToMX7xz6  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 .i=%gg  
average 平均;平均数;海损 D{l.WlA.  
average basic salary 平均基本薪金 h |lQ TT  
average consumer expenditure 平均消费开支;一般消费开支 &^uzg&,;  
average cost 平均成本 5r+0^UAO:J  
average cost of land production 增辟土地平均成本 %DV@2rC<  
average daily turnover 平均每日成交额 S|>Up%{n[  
average daily wage rate 平均每日工资率 I Mv^ 9T:  
average expenditure pattern 平均开支模式 Qs?+vk?*h  
average growth rate 平均增长率 s?6 7@\  
average net fixed assets 固定资产平均净值 d#b{4zF"  
average of relatives 相对价格平均数  q?^0 o\  
average price 平均价格 q!H 3JL  
average propensity to consume 平均消费倾向;一般消费倾向 #/tdZ0  
average propensity to save 平均储蓄倾向;一般储蓄倾向 fF d9D=EW.  
average rate 平均率 OUdeQO?  
average revenue 平均收入;平均收益 Ch.T} %  
average stock 平均库存;平均存货 "=".ne  
average yearly rent 平均年租 E%;'3Qykva  
avoidance of double taxation 避免双重课税 PCLSY8N  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
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 7YN)T?  
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