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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: 1{S" axSL  
A share A股;甲类股份 l=JK+uZ  
abatement of tax 减税;减扣免税额 Djf,#&j!3  
ABN AMRO Bank N.V. 荷兰银行 OC[(Eq  
above-the-line expenditure 线上项目支出;经常预算支出 2]*2b{gF,  
above-the-line receipt 线上项目收入;经常预算收入 ffYiu4$m  
ABSA Asia Limited 南非联合亚洲有限公司 Au/n|15->C  
absolute change 绝对数值变更 /1lUFL2D  
absolute expenditure 实际开支 CR$5'#11)  
absolute guideline figure 绝对准则数字 mWM!6"  
absolute interest 绝对权益 89)rss  
absolute order of discharge 绝对破产解除令 Y,@{1X`0@3  
absolute profit margin 绝对利润幅度 +P<LoI  
absolute value 实值;绝对值 +<H)DPG<  
absolutely vested interest 绝对既得权益 -.E<~(fad  
absorbed cost 已吸收成本;已分摊成本 hw&R .F  
absorption 吸收;分摊;合并 *l^%7W rk  
absorption rate 吸收率;摊配率;分摊率 R#Bdfmld q  
ACB Finance Limited 亚洲商业财务有限公司 ;=6~,k)  
acceptable form of reciprocity 合理的互惠条件 u-. _;  
acceptable rate 适当利率;适当汇率 #`4ma:Pj  
acceptance agreement 承兑协议 jM3{A;U2  
acceptance for honour 参加承兑 I(Yyg,1Z  
acceptor 承兑人;接受人;受票人 bmO[9 )G  
acceptor for honour 参加承兑人 ~dK)U*Q  
accident insurance 意外保险 IPnbR)[%  
Accident Insurance Association of Hong Kong 香港意外保险公会 OsR4oT  
accident insurance scheme 意外保险计划 6]^}GyM!  
accident year basis 意外年度基准 l8hOryB&  
accommodation 通融;贷款 [?hc.COE  
accommodation bill 通融票据;空头票据 I.\fhNxHY  
accommodation party 汇票代发人 /^\6q"'  
account balance 帐户余额;帐户结余 #SRGVa`x  
account book 帐簿 ZOG6  
account collected in advance 预收款项 ]f q.r  
account current book 往来帐簿 x*[\$E`v  
account of after-acquired property 事后取得的财产报告 /wL}+  
account of defaulter 拖欠帐目 \6xVIQ& 0  
account payable 应付帐款 >%.6n:\rG  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 PQ|kE`'  
account receivable 应收帐款 9_F2nmEv  
account receivable report 应收帐款报表 9Qb_BNUo  
account statement 结单;帐单;会计财务报表 GKwm %A  
account title 帐户名称;会计科目 PDo%ob\Ym  
accountant's report 会计师报告 X &6p_Lo  
Accountant's Report Rules 会计师报告规则 i1 ?H*:]  
accounting and auditing procedure 会计与审计程序;会计与核数程序 iVt6rX  
Accounting Arrangements 《会计安排》 $R7n1  
accounting basis 会计基础 ?8n`4yO0  
accounting by Official Receiver 破产管理署署长呈交的帐目 DxT8;`I%  
Accounting Circular 《会计通告》 gX34'<Z  
accounting class 会计类别 }cG!93  
accounting date 记帐日期;会计结算日期 7!`,P  
accounting for money 款项核算 snV,rZ  
Accounting Officer 会计主任 t3b%f`D  
accounting period 会计报告期;会计期 N$H0o+9-Y  
accounting policy 会计政策;会计方针 AjK'P<:/  
accounting practice 会计惯例 P-VK=Y1q  
accounting principle 会计准则 969*mcq'  
accounting record 会计记录 :'!,L0I|t  
accounting report 会计报告 PK5xnT:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 w7 ]@QTC  
Accounting Society of China 中国会计学会 BXVmt!S5F  
accounting statement 会计报表 D`LcL|nmH  
accounting system 会计制度;会计系统 2mbZ6'p {  
accounting transaction 会计事项;帐务交易 4*_9Gl  
accounting treatment 会计处理 M yr [  
accounting year 会计年度 =LS?:Mhm  
accretion 增值;添加 40oRO0p  
accrual 应计项目;应累算数目 -Vk+zEht  
accrual basis 应计制;权责发生制 nqt;Ge M  
accrual basis accounting 应计制会计;权责发生制会计 :0j9  
accrue 应累算;应计 2*5Z| 3aX  
accrued benefit 应累算利益 ~w'M8(  
accrued charges 应计费用 |b52JF ",  
accrued cumulative preference share dividend 应累算的累积优先股股息 `Xnu("w)  
accrued expenses 应累算费用 [C)-=.Xx)j  
accrued interest payable 应付利息;应计未付利息 Be+vC=\K  
accrued interest receivable 应收利息;应计未收利息 / PAxPZf_  
accrued right 累算权益 xGJ{_M  
accruing profit 应累算的利润 o64&BpCK  
accumulated fiscal reserve 累积财政储备 70l"[Y  
accumulated profit 累积利润;滚存溢利 &CFHH"OsT  
accumulated reserve 累积储备 {SW}S_  
accumulation of surplus income 累积收益盈余 Ym5q#f)|  
acquired assets 既得资产 jx&pRjP  
acquisition 收购;购置;取得 GM{m(Y  
acquisition cost 购置成本 nW3`Z1kq})  
acquisition expenses 购置费用 VC\43A,9  
acquisition of 100% interest 收购全部股权 GmB7@-[QA%  
acquisition of control 取得控制权 CEE`nn  
acquisition of fixed assets 购置固定资产 AxUj CerNf  
acquisition of shell “买壳” h&||Ql1  
acquisition price 收购价 ;GO>#yg4Eh  
act of God 天灾 Q d]5e  
acting partner 执事合伙人 !q! =VC  
active market 买卖活跃的市场;交投畅旺的市场;旺市 vDz)q  
active partner 积极参与的合伙人 ](4V 3w.  
active trading 交投活跃 V4}9f5FR  
actual circulation 实际流通 (t1:2WY@  
actual cost 实际成本 Iu^# +n  
actual expenditure 实际开支;实际支出 ad8kUHf  
actual income 实际入息;实际收入;实际收益 E% Ce/n  
actual market 现货市场 ;=Jj{FoG%  
actual price 现货价;实际价格 2:Q9g ru  
actual profit 实际利润 ]QM6d(zDA  
actual quotation 实盘;实际价位;实际报价 c$Js<[1  
actual year basis 按实际年度计算  z@^l1)m  
actuals 实货 0ejx; Mum  
actuarial investigation 精算调查 a-,!K  
actuarial principle 精算原则 B5aFt ;Vj  
actuarial report 精算师报告 8'_>A5L/C  
Actuarial Society of Hong Kong 香港精算学会 MOY.$M,1  
actuarial valuation 精算师估值 $ckX H,l_  
actuary 精算师 9 W> <m[O  
ad referendum agreement 暂定协议;有待覆核的协定 7\'vSHIL  
ad valorem duty 从价税;按值征税 i2A>T/?{  
ad valorem duty system 从价税制 gR"'|c   
ad valorem fee 从价费 bWo-( qxq  
ad valorem tariff 从价关税 a;D{P`%n  
additional allowance 额外免税额 ~sshhuF  
additional amount for unexpired risk 未过期风险的额外款额 Glcl7f"<^  
additional assessable profit 补加应评税利润 &xMR{:  
additional assessment 补加评税 ={-\)j  
additional commitment 额外承担 R3<>]/1p|P  
additional commitment vote 额外承担拨款 c 's=>-X  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7-.Y VM~R  
additional dependent parent allowance 供养父母额外免税额 /Ou`$2H87  
additional provision 额外拨款 *r$Yv&c,  
additional stamp duty 附加印花税 k5]s~* ,0  
additional tax 补加税罚款;补加税款 MbC7`Sp&i  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 #.UooFk+Y  
adjudged bankrupt 被裁定破产 snO d 3Bw  
adjudicated bankrupt 裁定破产人 v-J*PB.0p  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 So\(]S  
adjudication of bankruptcy 裁定破产;宣告破产 Q5b?- P  
adjudication of insolvency 裁定无力偿还债务 N&U=5c`Q'  
adjusted actual 经调整的实数;调整后的实数 i)g=Lew  
adjusted current assets 经调整的流动资产;调整后的流动资产 2@@OjeANsX  
adjusted figure 经调整的数字;调整后的数额 LX'.up11X5  
adjusted liabilities 经调整的负债;调整后的负债 *g]q~\b/;  
adjusted loss 经调整的亏损;调整后的亏损 z;@;jQ7  
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 iXK.QktHw  
adjusted profit 经调整的利润;调整后的利润 ilEWxr;,  
adjusted surplus 经调整的盈余额;调整后的盈余额 3:7J@>  
adjusted value 经调整的价值;调整后的价值 qP6]}Aj]  
adjustment 调整;修订;理算〔保险〕 :TqvL'9o  
adjustment centre 调剂中心 QpwOrxI}  
adjustment lag 调整过程的时间差距;调整时差 t/LQ|/xo  
adjustment mechanism 调整机制 fGHYs  
adjustment of loss 亏损调整 EFu2&P  
adjustment process 调整过程;调整程序 &WE|9  
adjustment range 调整幅度 j1%o+#df  
administered exchange rate 受管制汇率 d76k1-m\o  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 4=td}%  
administration expenses 行政费用 CTQF+Oe8O  
administration fee 手续费;行政费 b26#0;i  
administration in bankruptcy 破产管理 fi^ I1*S  
administration order 遗产管理令 b[<r+e8  
administrator 管理人;遗产管理人 l7]:b8  
administrator of the estate 遗产管理人 %>Z^BM<e  
admission of debt 债项承认书 %eB0 )'  
admission of proof 接纳债权证明 y{+$B Y$_  
advance 放贷款项;垫付款项;预支款项;预付款项 ,3 &XV%1  
advance account 暂支帐目;预付款帐户 "i_I<?aGB  
advance compensation 预付补偿金 ~+}w>jIm{|  
advance from shareholder 股东垫款 S#6{4x4  
advance pending reimbursement 预支以待日后付还 lxx)l(&  
advanced economy 先进经济体系 qk;*$Q  
advancement 预付;预付财产 u+UtvzUC  
advances warrant 垫款令 5drc8_fZ  
advancing 贷出 @H2c77%  
adverse balance 逆差 DW&%"$2  
adverse exchange 逆汇 CRf!tsj@  
advertisement addressed to shareholders 在报章刊登的致股东通告 F]DRT6)  
advice for collection 托收通知书 iZ % KHqG  
advice of drawing 提款通知书;汇票通知书 "{1`~pDj?  
advice of payment 付款通知 \fIGMoy!  
Advisory Committee [Securities and Futures Commission] AVf'"~?  
谘询委员会〔证券及期货事务监察委员会〕 'g.9 goQ  
Advisory Committee on Diversification 经济多元化谘询委员会 YyEW}2  
affidavit 誓章;遗产申报誓章 8+K=3=05#U  
affidavit of no receipt 述明无收款的誓章 _jg&}HM  
affiliate 联号;联营公司;附属公司 u :AKp<'  
affiliated company 附属公司;联号;联营公司 xDU>y  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ;[TC`DuNj0  
affordability 负担能力 'QW/TJ=7r  
African Development Bank [AfDB] 非洲开发银行 iq2)oC_  
after-acquired property 事后取得的财产 '8\7(0$c  
after-hours dealing 市后交易 V/5.37FSb  
after-tax profit 税后盈利;税后利润;税后溢利 6t/nM  
agency agreement 代理协议 P1KXvc}JGe  
agency expenses 代理机构的开支 m}&cXY  
agency fee 代理费 vaN}M)W/  
Agency Law 《代理法》 u UXj  
agent 代理人;承销人 l]t9*a]a  
agent of company 公司代理人 jN 9|q  
agent's fee 代理人费;经纪费 "&;8U.  
aggregate 总计;总数;总体数字 &<hDl<E  
aggregate amount 总款额;总额 ,(&jG^IpVJ  
aggregate assets and liabilities 总体资产与负债  uyBmGS2  
aggregate at constant price 按固定价格计算的总体数字 VWDXEa9  
aggregate demand 总需求 ^Z1t'-xZ  
aggregate gross position 总持仓量 j06?Mm_c2  
aggregate limit 总限额 z-};.!L^  
aggregate of salaries tax 合计薪俸税 6Y?%G>$6  
aggregate performance 总体表现;总体业绩 +c;/hM<IX.  
aggregate supply 总体供应 kHLpa/A  
aggregate surplus 总盈余 zj:= 9$  
aggregate total 整体总额 p|fSPSz  
aggregate value 总值;合计价值 X,-QxV=lc)  
aggregated basis 合计基准 QcQQQM  
aggregated net chargeable income 合计应课税入息实额 -}avH  
aggregation 合并计算;合计;总和  .>?h  
aggregation of incomes of husband and wife 夫妇入息合并计算 aDEz |>q  
aggregation of property 财产的总和 >SRUC  
agio 差价;贴水 W*?mc2;/  
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》 Tj5G /H>   
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment JHQc)@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》 }*eiG  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment vxuxfi8x  
《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》 !R p  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 4#hDt^N~  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 _ nFsC  
agreement for a settlement 授产协议 \i1>/`F  
agreement for assignment 转让协议 b^ wWg  
agreement for sale 售卖协议;买卖协议 R-odc,P=  
agreement for sale and purchase 买卖协议 L(Ww6oj  
agreement for the payment of interest 支付利息协议 mBW E^  
agreement for the repayment of money 还款协议 nADt8  
agreement of reinsurance 再保险协议 YbCqZqk  
Agricultural Bank of China 中国农业银行 A8Z2o\+  
air passenger departure tax 飞机乘客离境税 S}fU2Wi  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 },1**_#<Br  
airport tax 机场税 MtE18m "z  
alcohol duty 酒精税 0LI:R'P+P[  
alienation 让与;让渡;转让 &?+vHE}  
alimony 生活费;赡养费 % 1f, 8BM  
All Ordinaries Index [AOI] 所有普通股指数 KKMzhvf]#  
all risks 全险;综合险 O5}/OH|j  
All Sales Record for Stock Market 《股票市场成交报告》 $BIQ# T>qK  
Allied Capital Resources Limited 新联财务有限公司 'p0|wM_  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 g;p]lVx=>  
allocation letter 拨款信件 |GmV1hN  
allocation of fund 分配款项;预留款项 ?Q$LIoR  
allocation of profit 利润分配;溢利分配 CR*9-Y93  
allocation warrant 拨款令 ;=rMIi  
allotment 分配;配股 5<0d2bK$  
allotment notice 股份配售通知;配股通知 L|sWSrqd  
allotment of shares 股份分配 Ub1?dk   
allowable 可获宽免;免税的 <9za!.(zu  
allowable business loss 可扣除的营业亏损 OBF3)L]  
allowable expenses 可扣税的支出 }h+_kRQ  
allowance 免税额;津贴;备抵;准备金 w8~J5XS  
allowance for debts 债项的免税额 g4n& k  
allowance for depreciation by wear and tear 耗损折旧免税额 F[aow$",+}  
allowance for funeral expenses 殡殓费的免税额 b0\'JZ  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 B@ab[dm280  
allowance for repairs and outgoings 修葺及支出方面的免税额 &p?Oo^  
allowance to debtor 给债务人的津贴 H<$.AC\zn  
alteration of capital 资本更改 G5^gwG+  
alternate trustee 候补受托人 NW-l_]k  
amalgamation 合并 >v4k_JX  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 GPqF>   
ambit of charges 征税范围;收费范围 # Sm M5%  
amended valuation 经修订的估值 ~cE;k@  
American Commodities Exchange 美国商品交易所 3J\NkaSR  
American Express Bank Limited 美国运通银行 ^RN1?dXA  
American Stock Exchange 美国证券交易所 7ko7)"N  
amortization 摊销 *%0f^~!G<p  
amount due from banks 存放银行同业的款项 S6sSdo'  
amount due from banks abroad 存放海外银行同业的款项 d2H&@80  
amount due from holding companies 控股公司欠款  8ad!.  
amount due from local banks 存放本港银行同业的款项 )B d`N^k+  
amount due to banks 银行同业的存款 FV[6">;g  
amount due to banks abroad 海外银行同业的存款 1'|6IR1'  
amount due to holding companies 控股公司存款 nMU#g])y)  
amount due to local banks 本港银行同业的存款 3t(8uG<rL  
amount due to outport banks 外埠银行同业的存款 47Y| 1  
amount for note issue 发行纸币的款额 * *?mZtF  
amount of bond 担保契据的款额 (wJtEoB9^  
amount of consideration 代价款额 ;O YwZ  
amount of contribution 供款数额 E(G=~>P  
amount of indebtedness 负债款额 kndP?#> p1  
amount of principal of the loan 贷款本金额 nG#lrYZw  
amount of rates chargeable 应征差饷数额 T[$Sbz`  
amount of share capital 股本额 `1%SXP1  
amount of sums assured 承保款额 {HqwpB\@  
amount of variation 变动幅度 Df_W>QC  
amount of vote 拨款数额 &`7~vA&c  
amount payable 应付款额 (vIrXF5Dnj  
amount receivable 应收款额 I3Sl>e(Z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  1fbd/-h  
analysis 分析 0/.#V*KM  
ancillary risk 附属风险 4'BzW Z;_a  
annual account 周年帐目;周年帐目报表;年度决算;年结 >Kl78w:  
annual accounting date 年结日期 -X#J<u T/  
annual allowance 每年免税额;年积金;年度津贴;年津 39!o!_g  
annual balance 年度余额 ;WIL?[;w  
annual disposable income 每年可动用收入 0w >DU^+  
annual estimates 周年预算 $,k SR}  
annual fee 年费 Q^Ln`zMe  
annual general meeting 周年大会 ?`F")y  
annual growth rate 年增率;每年增长率 &%pB; dk  
annual long-term supplement 长期个案每年补助金 #( nheL  
annual pensionable emolument 可供计算退休金的年薪 X$JO<@x  
annual report 年报 d9/E^)TT  
Annual Report on the Consumer Price Index 《消费物价指数年报》  w'=#7$N  
annual return 周年报表;周年申报表;每年报税表格 Fqzk/m  
Annual Return Rules 《周年报表规则》 JxQwxey{  
annual review of consumer prices 每年消费物价回顾 *jWU8.W  
annual roll-forward basis 逐年延展方式 <$.KCLP  
annual salary 年薪 4Uz:zB  
annual statement 年度报表;年度决算表 \h^bOxh  
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 hMJ \a  
annuitant 年金受益人 &QOob)  
annuity 年金 8Gb=aF1  
annuity contract 年金合约 sF;1)7]Pq  
annuity on human life 人寿年金 .Jdw:  
antecedent debt 先前的债项 ?Di, '  
ante-dated cheque 倒填日期支票 ^a`zvrE v  
anticipated expenditure 预期开支 Xi5kE'_  
anticipated net profit 预期纯利 /3%]Ggwe  
anticipated revenue 预期收入 /2u;w !oi.  
anti-inflation measure 反通货膨胀措施 ilK8V4k<T)  
anti-inflationary stance 反通货膨胀立场 |PN-,f{-  
apparent deficit 表面赤字 |xzqYu?o  
apparent financial solvency 表面偿债能力 Coq0Kzhsab  
apparent partner 表面合伙人 $2BRi@  
application for personal assessment 个人入息课税申请书 ~4}m'#!  
application of fund 资金应用 [[D}vL8d  
application to release as liquidator and to destruct the books of accounts and documents P's<M  
申请免除清盘人职务及毁灭帐簿与文件 ?HIc=  
appointed actuary 委任精算师 \Y9=d E}  
appointed auditor 委任核数师;委任审计师 whKr3)  
appointed trustee 委任的受托人 z>j%-3_1  
appointer 委任人 5*buRYck0  
apportioned pro rata 按比例分摊 oW]&]*>J  
apportionment 分配;分摊 y<F$@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }sy3M rb  
apportionment formula 分摊方程式 LWbWj ^  
apportionment of estate duty 遗产税的分摊 MC#bo{Bq3-  
appraisal 估价;评估 |iM*}Ix-  
appreciable growth 可观增长  v )7d  
appreciable impact 显着影响 (I.uQP~H  
appreciable increase 可观增长 3|:uIoR{  
appreciation 增值;升值 5, Yk5?l<'  
appreciation against other currencies 相对其他货币升值 v,>F0ofJ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 aic6,>\!'  
appreciation tax 增值税 {>FA ~}cX.  
appropriation 拨款;拨用;拨付 N 5/TV%u  
appropriation account 拨款帐目 0'97af  
Appropriation Bill 拨款法案 =< CH(4!  
appropriation-in-aid system 补助拨款办法 D~f.)kkC4  
approved assets 核准资产 .M>u:,v  
approved basket stock 认可一篮子证券 RAE|eTnna  
approved budget 核准预算 ZuS+p0H"  
approved charitable donation 认可慈善捐款 GWE`'V  
approved charitable institution 认可慈善机构 hQGZrZK#  
approved currency 核准货币;认可货币 P >N\q  
approved estimates 核准预算 {OAy@6 +  
approved estimates of expenditure 核准开支预算 f| N(~  
approved overseas insurer 核准海外保险人 }T c)M_  
approved overseas trust company 核准海外信托公司 `"ie57-  
approved pooled investment fund 核准汇集投资基金 4kXx(FE  
approved provident fund scheme 认可公积金计划 1Y9Ye?~jd  
approved provision 核准拨款 {bETHPCf  
approved redeemable share 核准可赎回股份 ,A6*EJ\w   
approved regional stock 认可地区性证券 }Pb!u9_  
approved retirement scheme 认可退休金计划 cjN4U [  
approved subordinated loan 核准附属贷款  7/7A  
arbitrage 套戥;套汇;套利 &I(|aZx?J  
arbitrageur 套戥者;套汇者 )%j)*Ymz;  
arbitrary amount 临时款项 ==FzkRA)  
arrangement 措施;安排;协定 l3g6y 9;  
arrears 欠款 30H:x@='9  
arrears of pay 欠付薪酬 %\b5)p  
arrears of revenue 逾期未收税款;逾期未收的帐项 6AQ;P  
articles of association 组织章程;组织细则;组织章程细则 #-lk=>  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 r LfS9H  
ascertainment of profit 确定利润 }Xc|Z.6  
"Asia Clear" “亚洲结算系统” CKBi-q FH  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司  Mx r#  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 {iQ<`,)Y  
Asian Development Fund [ADF] 亚洲发展基金 Y6N+,FAk+J  
Asian dollar bond 亚洲美元债券 0>e>G(4(8  
Asian dollar market 亚洲美元市场 *Mp<4B  
Asian dollar rate 亚洲美元利率 5Rec}H  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 p>}N9v;Bo  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 JR<R8+@g_  
asked price 沽盘;喊价;索价;卖方报价 Y#t"..mc'  
assessable income 应评税入息 r*p%e\ 3  
assessable loss 应评税亏损 JnsXEkM)  
assessable profit 应评税利润 ~r>UjC_ B:  
assessable value 应评税值 mmjB1 L  
assessed profit 估定利润 9MYt4  
assessed value 经评估价值 X r)d;@yi  
assessment 评税;评定;估价;评税单 / 9;Pbxn  
assessment number 评税编号;估价编号 v'@LuF'e8  
assessment of additional tax 补加税评税 7I44BC*R~  
assessment of performance 业绩评估;实绩评价 E Fv+[  
Assessor 评税主任 eqf~5/Z  
asset price bubbles 资产价格泡沫 /gdo~  
asset-backed securities 具资产保证的证券 $OhL 95}7  
assets accretion 资产增值 x)U;  
assets and liabilities 资产与负债 cXCczqabv  
assets betterment statement 资产递增表;资产改进表 :YI>AaYWDO  
assets lending 实物放款;有抵押贷款 AN1bfF:C  
assets of the company passing on the death 死者去世时转移的公司资产 kt:%]ZZL  
assets pledged as security for liabilities 用作负债抵押的资产 P<(mH=K  
assets portfolio 资产投资组合 QA9vH'  
assets price 资产价格 z"vgwOP su  
assets quality 资产质素 >5gzo6j/  
assets realization 资产变现 S8cFD):q  
assets refinancing arrangement 资产再集资安排 He*L"VpWv  
assets securitization 资产证券化 'Hia6 <m3  
assets situated outside Hong Kong 在香港以外地方的资产 a $|u!_)!h  
assets stripping 削减资产;拆卖资产 :OZhEBL&b  
assets value 资产值 R 1b`(  
assignee 承让人 VsMNi#?  
assignment 转让;转让书;转让契 yTvK)4&  
assignment of interest 权益转让 !'MD8  
assignment of letters patent and trade mark 专利证书及商标转让 nc{ <v  
assignment of property 物业转让;物业转让书 hWu)0t  
assignment right 转让权 3gh^a;uC  
assignor 转让人 3//v{ce1]  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 N}h%8\  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 K;ML'  
associate member 附属会员 ;$/G T  
associated body corporate 相联法人团体 ujh4cp  
associated company 相联公司;联属公司 &tOD  
associated corporation 相联法团 g!8lW   
Association of Chartered Certified Accountants [ACCA] [United Kingdom] a RwBxf  
公认会计师公会〔英国〕 'ng/A4  
Association of Futures Exchange Brokers 香港期货经纪协会 ~S6N'$^  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 4>HGwk@+8  
association of underwriters 承保人组织 Ol@ZH_  
assumption of control 接管 tSYnc7  
assurance 担保;保险;转易;转易书 cA\W|A)  
assurance of interest 权益的转易 s#fmGe"8  
at 19XX price 按一九XX年价格计算 0Q9OQqg m  
at a discount 按赔价计算;按贴水价格计算;打折扣 R}Y=!qjYE=  
at a premium 按溢价计算;按升水价格计算 0A9cu,ZdUR  
at call 通知付款;按通知 $F%?l\7j  
at constant market price 按固定市价计算 A~>=l=  
at constant price 按固定价格计算 HXQ rtJ  
at cost 按成本计算 /{va<CL  
at current market price 按当时市价计算;按现时市价计算 bW|y -GM  
at current price 按当时价格计算;按现时价格计算 &$Lm95  
at factor cost 按要素成本计算;按生产要素成本计算 d!:SoZ  
at money-of-the-day price 按付款当日价格计算 `y#C%9#  
at or better 按指定或较佳价位〔买卖指令〕 Qa%SvA@R  
at par 按面值计算;平价 4\3t5n  
at sight 见票即付 jayoARUB  
at the close 按收市盘 :<gk~3\  
at the opening 按开市盘 GZt] 38V)g  
attestation 见证;见证条款 Jx<  
at-the-money option 平价期权 -tdG} Gu  
attorney 受权人;受托代表人 )]R?v,9*D  
attornment 新拥有人承认书 tK H!xit  
attributable profit 可归属利润 Zv\b`Cf}  
attributable share value 可归属股份价值 WGx>{'LJ  
Auckland Stock Exchange 奥克兰证券交易所 #w@Pa L iS  
auction 拍卖 aB)DX  
auctioneer 拍卖商 Z(eSnV_RL  
audit 审计;核数 U*TN/6Qy.  
Audit Commission 审计署 ~4<3`l=A  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] sCl,]g0{  
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〕 IycxRig  
audit review 帐目审查 ,gc#N  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 cg%CYV)  
audited account 审计帐目;经审计的帐目 +GS=zNw#  
audited annual account 经审计的周年帐目 ;gnr\C*G  
audited balance sheet 经审计的资产负债表 W!X]t)Ow  
auditor 核数师;核数主任;审计师 c,wU?8Nc|$  
auditor's certificate 核数师证明书;审计师证明书 Sq,ty{j2%  
auditor's report 核数师报告;审计师报告 Qg!*=<b  
Aussie bond 澳元债券 zY+Et.lg]^  
austerity budget 紧缩预算 3(&F.&C$$  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 EYG E#C; d  
Australia All Ordinaries Index 澳洲所有普通股票指数 M(uB ;Te  
Australian Dollar [AUD] 澳元 9a%@j ]  
Australian Options Market 澳大利亚期权市场 nW_  
Australian Securities Commission 澳洲证券事务监察委员会 ~2431<YV  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 PEIr-qs%D  
Australian Stock Exchange 澳大利亚证券交易所 dDbC0} x/  
Austrian Schilling [ATS] 奥地利先令 !e `=UZe1  
authentication 认证;鉴证 <GRf%zJ  
authority to purchase 委托购买证;委购书 9A(K_d-!H  
authorization 认可;核准;授权;授权书 +GU16+w~E  
authorization by direction 指示授权 \k_3IP?o=  
authorization by instruction 指令授权 f:5/y^M&  
authorization by warrant 令状授权 M3 u8NRd5|  
authorization of unit trust 单位信托的认可 %U7f9  
authorized agent 指定代理人 4/WCs$  
authorized capital 法定资本 QB,ad   
authorized clerk 出市员 -Wk"o?} q  
authorized dealer 认可交易商 L? +|%[  
authorized financial institution 认可财务机构 #>B1$(@  
authorized fund 认可基金 pH%c7X/[3L  
authorized fund house 获授权的基金公司;认可基金公司 MA# !<b('  
authorized institution 认可机构 sLp LY1X  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 rC `s;w  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 p9WskYpm  
authorized insurer 获授权保险人;获认可承保人 vh8Kd' y  
authorized investment 特准投资项目 ]#.&f]6l  
authorized person 获授权人 &X,)+ b=  
authorized representative 获授权代表 %iC63)(M  
authorized share capital 法定股本 y03a\K5[KQ  
automated quotation system 自动报价系统 O Zm[i H  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] @ -d4kg  
自动交易系统〔香港期货交易所有限公司〕 \#,#_  
automatic adjustment mechanism 自动调整机制 "Cj#bUw  
automatic adjustment system 自动调整系统 i6 ?JX@I  
Automatic Clearing House 自动票据交换所 guXpHF=  
automatic exchange rates accumulation system 自动化汇率累集系统 {OrE1WHB  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 RsfT Ub)<  
automatic teller machine [ATM] 自动柜员机 5udoZ >T  
autopay 自动转帐 F$ p*G][  
available assets 可用资产 ^X%4@,AE  
available fiscal reserve 现存财政储备 d}cJ5 !d  
available profit 可用利润 ldvxYq<:  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 K0=E4>z,`q  
average 平均;平均数;海损 Jjh!/pWZ4  
average basic salary 平均基本薪金 &"%|`gE  
average consumer expenditure 平均消费开支;一般消费开支 1/+r?F 3  
average cost 平均成本 R6mJFE*6T9  
average cost of land production 增辟土地平均成本 r~_ /Jj  
average daily turnover 平均每日成交额 Yj/nzTVJ[  
average daily wage rate 平均每日工资率 !DL53DQ#  
average expenditure pattern 平均开支模式 nvVsO>2{ o  
average growth rate 平均增长率 3#9r4;&  
average net fixed assets 固定资产平均净值 @~G`~8   
average of relatives 相对价格平均数 HCkqh4  
average price 平均价格 igj@{FN  
average propensity to consume 平均消费倾向;一般消费倾向 *"{Z?< 3  
average propensity to save 平均储蓄倾向;一般储蓄倾向 \1C!,C  
average rate 平均率 bk9~63tN+>  
average revenue 平均收入;平均收益 .hNw1~Fj  
average stock 平均库存;平均存货 N: jiZ)  
average yearly rent 平均年租 n12c075  
avoidance of double taxation 避免双重课税 P\6T4s  
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 Xb:BIp!e  
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