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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: %FLz}QW*  
A share A股;甲类股份 d4/snvq  
abatement of tax 减税;减扣免税额 dgE|*1/0  
ABN AMRO Bank N.V. 荷兰银行 k uU,7 <o  
above-the-line expenditure 线上项目支出;经常预算支出 %JBp~"  
above-the-line receipt 线上项目收入;经常预算收入 <_8\}!  
ABSA Asia Limited 南非联合亚洲有限公司 K&<bn22  
absolute change 绝对数值变更 ]plg@  
absolute expenditure 实际开支 (A\qZtnyl  
absolute guideline figure 绝对准则数字 {HNGohZt  
absolute interest 绝对权益 2sjV*\Udf  
absolute order of discharge 绝对破产解除令  :D} xT]  
absolute profit margin 绝对利润幅度 ?Q wDV`  
absolute value 实值;绝对值 ;$&&tEh)  
absolutely vested interest 绝对既得权益 0wB ?U~  
absorbed cost 已吸收成本;已分摊成本 G<9MbMG  
absorption 吸收;分摊;合并 5[]7baO)h1  
absorption rate 吸收率;摊配率;分摊率 cgc| G  
ACB Finance Limited 亚洲商业财务有限公司 $T tCVR  
acceptable form of reciprocity 合理的互惠条件 >&RpfE[  
acceptable rate 适当利率;适当汇率 v)!Rir5  
acceptance agreement 承兑协议 ?Q="w5OOD  
acceptance for honour 参加承兑 w '~f Z*  
acceptor 承兑人;接受人;受票人 mWsVOf>g  
acceptor for honour 参加承兑人 ?%i|].<-'  
accident insurance 意外保险 ^;$a_eR  
Accident Insurance Association of Hong Kong 香港意外保险公会 ,xuqQ;JX  
accident insurance scheme 意外保险计划 x,@cU}D  
accident year basis 意外年度基准 2TmQaDu%b  
accommodation 通融;贷款 _OZrH(8  
accommodation bill 通融票据;空头票据 acdaDY  
accommodation party 汇票代发人 |s+[489g'6  
account balance 帐户余额;帐户结余 eEb(TG~,Y  
account book 帐簿 jAfUz7@  
account collected in advance 预收款项 M['8zN  
account current book 往来帐簿 `22F@JYN  
account of after-acquired property 事后取得的财产报告 K;,n?Q w  
account of defaulter 拖欠帐目 (\e,,C%;  
account payable 应付帐款 *e H[~4  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 HY~\e|o  
account receivable 应收帐款 fJn;|'H!  
account receivable report 应收帐款报表 pi q%b]  
account statement 结单;帐单;会计财务报表 79n,bb5  
account title 帐户名称;会计科目 ow:c$Zq  
accountant's report 会计师报告 j0>S)Q  
Accountant's Report Rules 会计师报告规则 I5wf|wB-  
accounting and auditing procedure 会计与审计程序;会计与核数程序 k=Pu4:RF  
Accounting Arrangements 《会计安排》 7C9qkQ Jqn  
accounting basis 会计基础 5O#CdN-S  
accounting by Official Receiver 破产管理署署长呈交的帐目 J1cD)nM<A  
Accounting Circular 《会计通告》 zq80}5%2CT  
accounting class 会计类别 LUna stA^  
accounting date 记帐日期;会计结算日期 T12?'JL^r  
accounting for money 款项核算 Y 6K<e:Y  
Accounting Officer 会计主任 T-xcd  
accounting period 会计报告期;会计期 oil s;*q  
accounting policy 会计政策;会计方针 mLd=+&M  
accounting practice 会计惯例 282 m^ 2  
accounting principle 会计准则 'vgw>\X(  
accounting record 会计记录 z2i?7)(?;A  
accounting report 会计报告 :aV(i.LW  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,+3l9FuQ  
Accounting Society of China 中国会计学会 F[ N{7C3  
accounting statement 会计报表 #[ vmS  
accounting system 会计制度;会计系统 _ M8Q%  
accounting transaction 会计事项;帐务交易 l]%_D*<Y  
accounting treatment 会计处理 IxAKIa[HY  
accounting year 会计年度 d!{,[8&  
accretion 增值;添加 K 4j'e6  
accrual 应计项目;应累算数目 ,@tY D(Z  
accrual basis 应计制;权责发生制 WEFYV=I\  
accrual basis accounting 应计制会计;权责发生制会计 H^_[nL  
accrue 应累算;应计 )}\jbh>RH  
accrued benefit 应累算利益 .e!dEF)D  
accrued charges 应计费用 j2}C  
accrued cumulative preference share dividend 应累算的累积优先股股息 ?;i O  
accrued expenses 应累算费用 \CM/KrCR  
accrued interest payable 应付利息;应计未付利息 rBye%rQRq  
accrued interest receivable 应收利息;应计未收利息 'b]GcAL  
accrued right 累算权益 {'l^{"GO"  
accruing profit 应累算的利润 -^=gQ7f9  
accumulated fiscal reserve 累积财政储备 +v2Fr}  
accumulated profit 累积利润;滚存溢利 HUuL3lYka  
accumulated reserve 累积储备 F-k3'eyY  
accumulation of surplus income 累积收益盈余 }BlVLf%C  
acquired assets 既得资产 cx_FtD  
acquisition 收购;购置;取得 p 2It/O  
acquisition cost 购置成本 ><}FyK4C  
acquisition expenses 购置费用 n"N!76  
acquisition of 100% interest 收购全部股权 ^s\(2lB\F  
acquisition of control 取得控制权 NVU@m+m~  
acquisition of fixed assets 购置固定资产 A6v02WG_1T  
acquisition of shell “买壳” r" d/ 9  
acquisition price 收购价 vz #VW  
act of God 天灾 w&jyijk(  
acting partner 执事合伙人 v!27q*;8H  
active market 买卖活跃的市场;交投畅旺的市场;旺市 j$'L-kK+  
active partner 积极参与的合伙人 8VQJUwf;  
active trading 交投活跃 PVH^yWi n  
actual circulation 实际流通 Y*/:IYr`  
actual cost 实际成本 >&6pBtC_  
actual expenditure 实际开支;实际支出 lM`M70~  
actual income 实际入息;实际收入;实际收益 -'BC*fVr  
actual market 现货市场 Ox7v*[x'  
actual price 现货价;实际价格 |s`j=<rNQI  
actual profit 实际利润 ^\Tde*48  
actual quotation 实盘;实际价位;实际报价 _eb:"(m  
actual year basis 按实际年度计算 -CtLL _I  
actuals 实货 :akEl7/&  
actuarial investigation 精算调查 vM!lL6T:  
actuarial principle 精算原则 nd*9vxM  
actuarial report 精算师报告 ,*$L_itL  
Actuarial Society of Hong Kong 香港精算学会 dP63bV  
actuarial valuation 精算师估值 ,~u5SR  
actuary 精算师 u>o<u a p  
ad referendum agreement 暂定协议;有待覆核的协定 XdE#l/#  
ad valorem duty 从价税;按值征税 !`"@!  
ad valorem duty system 从价税制 Wew'bj  
ad valorem fee 从价费 >a7OE=K  
ad valorem tariff 从价关税 (7^5jo[D  
additional allowance 额外免税额 Ss6mN;&D  
additional amount for unexpired risk 未过期风险的额外款额 )'3(=F$+l  
additional assessable profit 补加应评税利润 *@/1]W  
additional assessment 补加评税 BOClMeA4  
additional commitment 额外承担 nt. A X  
additional commitment vote 额外承担拨款 s ;EwAd(  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 AdBB#zd  
additional dependent parent allowance 供养父母额外免税额 @yiAi:v@  
additional provision 额外拨款 Z^ynw8k"  
additional stamp duty 附加印花税 95LZG1]Rb  
additional tax 补加税罚款;补加税款 Z BjyQ4h  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 bC*( ,n<'  
adjudged bankrupt 被裁定破产 Br^4N9  
adjudicated bankrupt 裁定破产人 C#{s[l\]  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 #^%HJp^  
adjudication of bankruptcy 裁定破产;宣告破产 ?# ~3%$>  
adjudication of insolvency 裁定无力偿还债务 gZ vX~  
adjusted actual 经调整的实数;调整后的实数 l2H-E&'=  
adjusted current assets 经调整的流动资产;调整后的流动资产 :U;n?Zu S  
adjusted figure 经调整的数字;调整后的数额 =v^LShD2^  
adjusted liabilities 经调整的负债;调整后的负债 _RI`I}&9Z  
adjusted loss 经调整的亏损;调整后的亏损 Bh3N6j+$d  
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 =)_9GO  
adjusted profit 经调整的利润;调整后的利润 Wm ri%  
adjusted surplus 经调整的盈余额;调整后的盈余额 eaLR-+vEB  
adjusted value 经调整的价值;调整后的价值 "<['W(  
adjustment 调整;修订;理算〔保险〕 n^vL9n_N  
adjustment centre 调剂中心 t8SvU  
adjustment lag 调整过程的时间差距;调整时差 .axJ'*~W  
adjustment mechanism 调整机制 NqyKR&;  
adjustment of loss 亏损调整 F<FNZQ@<U  
adjustment process 调整过程;调整程序 w _zUA'n+  
adjustment range 调整幅度 '"u>;Bq  
administered exchange rate 受管制汇率 3"v k$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 \"r84@<  
administration expenses 行政费用 )@lZ~01~d  
administration fee 手续费;行政费 'Mp8!9=&  
administration in bankruptcy 破产管理 F3d: W:^_  
administration order 遗产管理令 U~9Y9qzy,  
administrator 管理人;遗产管理人 g-G;8x'n  
administrator of the estate 遗产管理人 R"@J*\;$T  
admission of debt 债项承认书 RNa59b  
admission of proof 接纳债权证明 6<aZr\Ufg  
advance 放贷款项;垫付款项;预支款项;预付款项 B$ty`/{w,B  
advance account 暂支帐目;预付款帐户 `N;}Gf-'  
advance compensation 预付补偿金 yC%zX}5  
advance from shareholder 股东垫款 >i&"{GZ  
advance pending reimbursement 预支以待日后付还 War<a#0  
advanced economy 先进经济体系 `Wc"Ix0  
advancement 预付;预付财产 VycC uq&M  
advances warrant 垫款令 JSXJlau  
advancing 贷出 cV;<!f+  
adverse balance 逆差 9)c{L<o}T  
adverse exchange 逆汇 +M )ep\j  
advertisement addressed to shareholders 在报章刊登的致股东通告 #eRrVjbo  
advice for collection 托收通知书 Myj 5qh  
advice of drawing 提款通知书;汇票通知书 hY*ylzr83  
advice of payment 付款通知 #6g9@tE  
Advisory Committee [Securities and Futures Commission] 1co;U  
谘询委员会〔证券及期货事务监察委员会〕 F_ ^)zss  
Advisory Committee on Diversification 经济多元化谘询委员会 Go^a~Sf$  
affidavit 誓章;遗产申报誓章 e6G=Bq$  
affidavit of no receipt 述明无收款的誓章 =w&bS,a"y  
affiliate 联号;联营公司;附属公司 5Z8Zb.  
affiliated company 附属公司;联号;联营公司 IKz3IR eu  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 J#1-Le8@  
affordability 负担能力 T[?wbYfW  
African Development Bank [AfDB] 非洲开发银行  w^Mj[v#  
after-acquired property 事后取得的财产 u& 4i=K'x8  
after-hours dealing 市后交易 4n9".UHh  
after-tax profit 税后盈利;税后利润;税后溢利 L3N ?^^]  
agency agreement 代理协议 0f_+h %%=  
agency expenses 代理机构的开支 TTYM!+T  
agency fee 代理费 YLX LaC[  
Agency Law 《代理法》 -RLY.@'d-M  
agent 代理人;承销人 |\}&mBR  
agent of company 公司代理人 @Sr{6g*I  
agent's fee 代理人费;经纪费 ~nP~6Q'wSH  
aggregate 总计;总数;总体数字 DPWt=IFU  
aggregate amount 总款额;总额 @~=*W5  
aggregate assets and liabilities 总体资产与负债 LL0Y$pHV  
aggregate at constant price 按固定价格计算的总体数字 }]<Ghns  
aggregate demand 总需求 =00c1v  
aggregate gross position 总持仓量  iH`Q4  
aggregate limit 总限额 X[SdDYMY  
aggregate of salaries tax 合计薪俸税 {+3 `{34e  
aggregate performance 总体表现;总体业绩 =~DQX\  
aggregate supply 总体供应 ^@V; `jsll  
aggregate surplus 总盈余 2@Nt6r  
aggregate total 整体总额 [ pe{,lp  
aggregate value 总值;合计价值 )X2 /_3  
aggregated basis 合计基准 =K \xE"  
aggregated net chargeable income 合计应课税入息实额 = :/4)  
aggregation 合并计算;合计;总和 o){\qhLp  
aggregation of incomes of husband and wife 夫妇入息合并计算 \PzJ66DL!  
aggregation of property 财产的总和 YAdk3y~pL  
agio 差价;贴水 "y9]>9:$-  
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》 f 0|wN\  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment +QW| 8b  
《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》 De-hHY{>  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment q\$k'(k>35  
《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》 0X<U.Sxn  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment c:[8ng 2v  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 u*S-Pji,x  
agreement for a settlement 授产协议 5r` x\  
agreement for assignment 转让协议 yg^ 4<A  
agreement for sale 售卖协议;买卖协议 `DFo:w!k  
agreement for sale and purchase 买卖协议 gTQc=,3l3  
agreement for the payment of interest 支付利息协议 '>^!a!<G  
agreement for the repayment of money 还款协议 |muZv!,E  
agreement of reinsurance 再保险协议 iAr]Ed"9|  
Agricultural Bank of China 中国农业银行 |V&E q>G  
air passenger departure tax 飞机乘客离境税 3Fg{?C_l  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 @$|8zPs  
airport tax 机场税 b{Bef*`/  
alcohol duty 酒精税 so>jz@!EE  
alienation 让与;让渡;转让 98rO]rg  
alimony 生活费;赡养费 0F%/R^mw  
All Ordinaries Index [AOI] 所有普通股指数 ;U&~tpd  
all risks 全险;综合险 IcA]B?+  
All Sales Record for Stock Market 《股票市场成交报告》 )B9/P>c  
Allied Capital Resources Limited 新联财务有限公司 ILIv43QKM(  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 *AG01# ZF  
allocation letter 拨款信件 $YiG0GK<"  
allocation of fund 分配款项;预留款项 tPb<*{eG  
allocation of profit 利润分配;溢利分配 r`Bm" xI  
allocation warrant 拨款令 yTR5*{?j  
allotment 分配;配股 fP/;t61Z  
allotment notice 股份配售通知;配股通知 pHzl/b8  
allotment of shares 股份分配 +62}//_?  
allowable 可获宽免;免税的 ;--p/h*.  
allowable business loss 可扣除的营业亏损 7?ILmYBw  
allowable expenses 可扣税的支出 7po;*?Ox  
allowance 免税额;津贴;备抵;准备金 2Mu3] 2>  
allowance for debts 债项的免税额 re fAgS!=q  
allowance for depreciation by wear and tear 耗损折旧免税额 |)OC1=As  
allowance for funeral expenses 殡殓费的免税额 5Y>fVq{U?;  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 * >k6n5%  
allowance for repairs and outgoings 修葺及支出方面的免税额 ul{D)zm\D  
allowance to debtor 给债务人的津贴 (\%J0kR3[  
alteration of capital 资本更改 F8xu&Vk0:  
alternate trustee 候补受托人 ' L-h2  
amalgamation 合并 v.53fx  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \rY\wa  
ambit of charges 征税范围;收费范围 3$3%W<&^  
amended valuation 经修订的估值 z+c'-!e/  
American Commodities Exchange 美国商品交易所 jfYM*%  
American Express Bank Limited 美国运通银行 3uL$+F  
American Stock Exchange 美国证券交易所 ,U~in)\ U  
amortization 摊销 l%qfaU2  
amount due from banks 存放银行同业的款项 R@KWiV  
amount due from banks abroad 存放海外银行同业的款项 *i"Mu00b  
amount due from holding companies 控股公司欠款 W~5gTiBZ]  
amount due from local banks 存放本港银行同业的款项 tm.&k6%  
amount due to banks 银行同业的存款 wj8\eK)]L  
amount due to banks abroad 海外银行同业的存款 >:OP+Vc  
amount due to holding companies 控股公司存款 L+G i  
amount due to local banks 本港银行同业的存款 m4^VlE,`Dh  
amount due to outport banks 外埠银行同业的存款 9hgIQl  
amount for note issue 发行纸币的款额 9t7 e~&R  
amount of bond 担保契据的款额 y!x-R !3  
amount of consideration 代价款额 Z ZT2c0AK  
amount of contribution 供款数额 KVHK~Y-G  
amount of indebtedness 负债款额 X7SSTcA   
amount of principal of the loan 贷款本金额 a YY1*^  
amount of rates chargeable 应征差饷数额 mhF@S@  
amount of share capital 股本额 `FK qVd  
amount of sums assured 承保款额 )>]SJQ!k  
amount of variation 变动幅度 '.e 5Ku  
amount of vote 拨款数额 GYonb) F  
amount payable 应付款额 _k5$.f:Yj<  
amount receivable 应收款额 =H"%{VeC5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %5;kNeD\Fq  
analysis 分析 ]0pI6"  
ancillary risk 附属风险 y*8;T v|  
annual account 周年帐目;周年帐目报表;年度决算;年结 BT(G9 Pj;  
annual accounting date 年结日期 3]>YBbXvE  
annual allowance 每年免税额;年积金;年度津贴;年津 w$749jGx  
annual balance 年度余额 s%?<:9  
annual disposable income 每年可动用收入 /sVmQqVY  
annual estimates 周年预算 tAb3ejCo?  
annual fee 年费 .>'J ^^  
annual general meeting 周年大会 !zxq9IhWR  
annual growth rate 年增率;每年增长率 `U;V-  
annual long-term supplement 长期个案每年补助金 ltd'"J/r  
annual pensionable emolument 可供计算退休金的年薪 CF5%&B  
annual report 年报 C |rl",&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +@PZ3 [s  
annual return 周年报表;周年申报表;每年报税表格 T{T> S%17~  
Annual Return Rules 《周年报表规则》 jw]IpGTt  
annual review of consumer prices 每年消费物价回顾 *JaFt@ x  
annual roll-forward basis 逐年延展方式 OmP(&t7  
annual salary 年薪 87nsWBe  
annual statement 年度报表;年度决算表 _"'-f l98*  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 m>b i$Y  
annuitant 年金受益人 NO#^_N`#\  
annuity 年金 y)Lyo'`  
annuity contract 年金合约 /zV0kW>N  
annuity on human life 人寿年金 %$!EjyH9  
antecedent debt 先前的债项 3lNw*M|")  
ante-dated cheque 倒填日期支票 i4 tW8 Il  
anticipated expenditure 预期开支 m$$98N  
anticipated net profit 预期纯利 \y/+H  
anticipated revenue 预期收入 g/,O51f'  
anti-inflation measure 反通货膨胀措施 +'I8COoiv%  
anti-inflationary stance 反通货膨胀立场 @yjui  
apparent deficit 表面赤字 R7By=Y!t  
apparent financial solvency 表面偿债能力 Xgm9>/y  
apparent partner 表面合伙人 s[@@INU  
application for personal assessment 个人入息课税申请书 7h/{F({r=  
application of fund 资金应用 fKT(.VN q5  
application to release as liquidator and to destruct the books of accounts and documents jNseD  
申请免除清盘人职务及毁灭帐簿与文件 [h2V9>4:  
appointed actuary 委任精算师 4HDQj]z/  
appointed auditor 委任核数师;委任审计师 +<I1@C  
appointed trustee 委任的受托人 ~9ILN~91  
appointer 委任人 cl-i6[F  
apportioned pro rata 按比例分摊 c[0$8F>  
apportionment 分配;分摊 (.3L'+F  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Yui:=GgUrr  
apportionment formula 分摊方程式 r^6v o6^  
apportionment of estate duty 遗产税的分摊 #Ryu`b  
appraisal 估价;评估 X]*W +  
appreciable growth 可观增长 f:g<Bz=u)*  
appreciable impact 显着影响 ]R{=|  
appreciable increase 可观增长 W.,J'  
appreciation 增值;升值 `0Q:d'  
appreciation against other currencies 相对其他货币升值 (;h]'I@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ic&t_B*i}]  
appreciation tax 增值税 BmUzsfD  
appropriation 拨款;拨用;拨付 3B "rI  
appropriation account 拨款帐目 49Ue2=PP#  
Appropriation Bill 拨款法案 o6K BJx  
appropriation-in-aid system 补助拨款办法 Fk(0q/b  
approved assets 核准资产 uf)W? `e~  
approved basket stock 认可一篮子证券 Bv@m)$9\+3  
approved budget 核准预算 @+X}O /74  
approved charitable donation 认可慈善捐款 cCV"(Oo[H|  
approved charitable institution 认可慈善机构 L{fP_DIa  
approved currency 核准货币;认可货币  2 5ZGuM  
approved estimates 核准预算 ,em6wIq,  
approved estimates of expenditure 核准开支预算 ;+b}@e  
approved overseas insurer 核准海外保险人 0XYO2 k  
approved overseas trust company 核准海外信托公司 iK %Rq  
approved pooled investment fund 核准汇集投资基金 Nyqm0C6m^  
approved provident fund scheme 认可公积金计划 sqZHk+<%  
approved provision 核准拨款 'H cDl@E  
approved redeemable share 核准可赎回股份 /?XfVhA:A  
approved regional stock 认可地区性证券 x(7K3(#|  
approved retirement scheme 认可退休金计划 >6DY3\  
approved subordinated loan 核准附属贷款 i)(Q Npv  
arbitrage 套戥;套汇;套利 -X}R(.}x  
arbitrageur 套戥者;套汇者 Xp?Z;$r$  
arbitrary amount 临时款项 cT0g, ^&  
arrangement 措施;安排;协定 +li^0+3-'  
arrears 欠款 !3&vgvr  
arrears of pay 欠付薪酬 d|NNIf  
arrears of revenue 逾期未收税款;逾期未收的帐项 6Rf5  
articles of association 组织章程;组织细则;组织章程细则 M{4_BQ4$  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 z0W+4meoH  
ascertainment of profit 确定利润 Hf-F-~E  
"Asia Clear" “亚洲结算系统” j5)qF1W,  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 L wu;y@[  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 T?ZMmUE  
Asian Development Fund [ADF] 亚洲发展基金 -)I_+N  
Asian dollar bond 亚洲美元债券 68!fcK  
Asian dollar market 亚洲美元市场 &4[iC/}  
Asian dollar rate 亚洲美元利率 )yK!qu  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 vPs X!m[#  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 *Sf^()5C,  
asked price 沽盘;喊价;索价;卖方报价 7@"X~C  
assessable income 应评税入息 7A|jnm  
assessable loss 应评税亏损 *j* WE\  
assessable profit 应评税利润 Mww]l[1'EL  
assessable value 应评税值 ]xG4T>S  
assessed profit 估定利润  k WtUj  
assessed value 经评估价值 mN*P 2 *  
assessment 评税;评定;估价;评税单 ] 6gu  
assessment number 评税编号;估价编号 @6!JW(,]\  
assessment of additional tax 补加税评税 8dhY"&  
assessment of performance 业绩评估;实绩评价 hF1/=;>  
Assessor 评税主任 _YS+{0 Vq%  
asset price bubbles 资产价格泡沫 $g};u[y  
asset-backed securities 具资产保证的证券 %ze1ZWO{  
assets accretion 资产增值 Mt Z(\&~  
assets and liabilities 资产与负债 ]>L]?Rm  
assets betterment statement 资产递增表;资产改进表 t_rDXhM  
assets lending 实物放款;有抵押贷款 #c>MUC(?s:  
assets of the company passing on the death 死者去世时转移的公司资产 iPOZ{'Z  
assets pledged as security for liabilities 用作负债抵押的资产 -!cAr <  
assets portfolio 资产投资组合 ^-!HbbVv  
assets price 资产价格 }(K6 YL  
assets quality 资产质素 \G@6jn1G(  
assets realization 资产变现 wVOL7vh  
assets refinancing arrangement 资产再集资安排 WL Lv a<{  
assets securitization 资产证券化 -=}b;Kf -  
assets situated outside Hong Kong 在香港以外地方的资产 5KK{%6#f\  
assets stripping 削减资产;拆卖资产 [ qiOd!  
assets value 资产值 M]1;  
assignee 承让人 ,pn ) >  
assignment 转让;转让书;转让契 #7+]%;h  
assignment of interest 权益转让 +1x)z~q=  
assignment of letters patent and trade mark 专利证书及商标转让 =w6}\ 'X  
assignment of property 物业转让;物业转让书 .`Sw,XL5  
assignment right 转让权 NK~PcdGl  
assignor 转让人 +uELTHH=  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 )'`CC>Q  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 yu=piP  
associate member 附属会员 ":V%(c  
associated body corporate 相联法人团体 r4EoJyt  
associated company 相联公司;联属公司 ]Ym=+lgi  
associated corporation 相联法团 of=ql  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] zMr&1*CDX  
公认会计师公会〔英国〕 !f`5B( @  
Association of Futures Exchange Brokers 香港期货经纪协会 [-Cu4mff  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 nW11wtiO.  
association of underwriters 承保人组织 4j^bpfb,  
assumption of control 接管 z#RuwB+  
assurance 担保;保险;转易;转易书 ^@K WYAAW5  
assurance of interest 权益的转易 [ T-*/}4$  
at 19XX price 按一九XX年价格计算 dkpQ ZXi9%  
at a discount 按赔价计算;按贴水价格计算;打折扣 FJ}gUs{m  
at a premium 按溢价计算;按升水价格计算 /eb-'m  
at call 通知付款;按通知 @C=m?7O98  
at constant market price 按固定市价计算 7C?E z%a@  
at constant price 按固定价格计算 ZL,6_L/  
at cost 按成本计算 H~eGgm;p  
at current market price 按当时市价计算;按现时市价计算 ncj!KyU  
at current price 按当时价格计算;按现时价格计算 K_Re}\D  
at factor cost 按要素成本计算;按生产要素成本计算 zC#%6@P\  
at money-of-the-day price 按付款当日价格计算 >;7a1+`3  
at or better 按指定或较佳价位〔买卖指令〕 WU7cF81$  
at par 按面值计算;平价 @%:E  }  
at sight 见票即付 d+e0;!s~O  
at the close 按收市盘 bM^7g  
at the opening 按开市盘 *x!LKIpv  
attestation 见证;见证条款 Zt_r9xs>  
at-the-money option 平价期权 "O``7HA}  
attorney 受权人;受托代表人 m &!XA  
attornment 新拥有人承认书 ` .$&T7  
attributable profit 可归属利润 +<{m45  
attributable share value 可归属股份价值 5e8xKL  
Auckland Stock Exchange 奥克兰证券交易所 'B,KFA<  
auction 拍卖 },s_nJR:8  
auctioneer 拍卖商 {:$NfW  
audit 审计;核数 c ;^A)_/  
Audit Commission 审计署 hX3@f;[B2  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 0#^Bf[Dn  
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〕 C5MqwNX  
audit review 帐目审查 X|'2R^V.  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 -x5F;d}  
audited account 审计帐目;经审计的帐目 x;(g  
audited annual account 经审计的周年帐目 -"tY{}z  
audited balance sheet 经审计的资产负债表 j76%UG\Ga  
auditor 核数师;核数主任;审计师 .`+yo0O:  
auditor's certificate 核数师证明书;审计师证明书 =J xFp, Xr  
auditor's report 核数师报告;审计师报告 WL:0R>0  
Aussie bond 澳元债券 ^vM_kAr A  
austerity budget 紧缩预算 a ea0+,;  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 =Epq%,4nG  
Australia All Ordinaries Index 澳洲所有普通股票指数 He<;4?:  
Australian Dollar [AUD] 澳元 8)?_{  
Australian Options Market 澳大利亚期权市场 ST% T =_q  
Australian Securities Commission 澳洲证券事务监察委员会 yV2e5/i  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 A2 BRbwr>  
Australian Stock Exchange 澳大利亚证券交易所 g}Mi9Kp  
Austrian Schilling [ATS] 奥地利先令 GV>&g  
authentication 认证;鉴证 Wc\+x1:8  
authority to purchase 委托购买证;委购书 U(Z!J6{c  
authorization 认可;核准;授权;授权书 5*1#jiq  
authorization by direction 指示授权 GW8CaTf~  
authorization by instruction 指令授权 $Elkhe]O %  
authorization by warrant 令状授权 R"{l[9j4>  
authorization of unit trust 单位信托的认可 #g{Mne  
authorized agent 指定代理人 ;W~4L+e  
authorized capital 法定资本 |*fNH(8&H  
authorized clerk 出市员 +o u Y  
authorized dealer 认可交易商 }DHUTP2;yz  
authorized financial institution 认可财务机构 [zx|eG<&-  
authorized fund 认可基金 3a^)u-9,x  
authorized fund house 获授权的基金公司;认可基金公司 &g {<HU?BT  
authorized institution 认可机构 0ERsMnU'  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 bBG/gQ  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 #fj[kq)&S  
authorized insurer 获授权保险人;获认可承保人 s>r ^r%uK  
authorized investment 特准投资项目 P9s_2KOF  
authorized person 获授权人 4|=vxJ  
authorized representative 获授权代表 B.RRdK+:  
authorized share capital 法定股本 \OA L Or  
automated quotation system 自动报价系统 <r3Jf}%tT  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] C]Q>*=r  
自动交易系统〔香港期货交易所有限公司〕 506V0]`/  
automatic adjustment mechanism 自动调整机制 :G0+;[?N  
automatic adjustment system 自动调整系统 N3Z@cp  
Automatic Clearing House 自动票据交换所 UO1$UF! QC  
automatic exchange rates accumulation system 自动化汇率累集系统 -!~vA+jw1  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 + ~~ Z0.[  
automatic teller machine [ATM] 自动柜员机 q}s K  
autopay 自动转帐 i pwW%"6  
available assets 可用资产 L^)qe^%3  
available fiscal reserve 现存财政储备 pND48 g;  
available profit 可用利润 0mVuD\#=!  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 zuMO1s  
average 平均;平均数;海损 vbedk+dd?A  
average basic salary 平均基本薪金 PqI![KxZW  
average consumer expenditure 平均消费开支;一般消费开支 Yw1Y-M  
average cost 平均成本 gW}}5Xq  
average cost of land production 增辟土地平均成本 0$l&i=L  
average daily turnover 平均每日成交额 $bFgsy*N2  
average daily wage rate 平均每日工资率 80HEAv,O  
average expenditure pattern 平均开支模式 /cYk+c  
average growth rate 平均增长率 I:HV6_/^-G  
average net fixed assets 固定资产平均净值 A]#_"fayo  
average of relatives 相对价格平均数 XHZLW h"gS  
average price 平均价格 WSS(Bm|B  
average propensity to consume 平均消费倾向;一般消费倾向 a}w&dE$!-  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ,[^o9u uB  
average rate 平均率 Yx!n*+:J  
average revenue 平均收入;平均收益 1 0V+OIC  
average stock 平均库存;平均存货 >pnz_MQ   
average yearly rent 平均年租 PK8V2Ttv  
avoidance of double taxation 避免双重课税 $6Z[|9W^A  
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 =g1D;  
lf}?!*V`+  
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