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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: Pc{D,/EpR  
A share A股;甲类股份 5&7)hMppI  
abatement of tax 减税;减扣免税额 $de_>  
ABN AMRO Bank N.V. 荷兰银行 8=gr F  
above-the-line expenditure 线上项目支出;经常预算支出 xou7j   
above-the-line receipt 线上项目收入;经常预算收入 ]Vhhx`0  
ABSA Asia Limited 南非联合亚洲有限公司 8B;`9?CI  
absolute change 绝对数值变更  /Z! ,1  
absolute expenditure 实际开支 {l{p  
absolute guideline figure 绝对准则数字 /eDah3%d  
absolute interest 绝对权益 PN/2EmwtC  
absolute order of discharge 绝对破产解除令 qTC`[l  
absolute profit margin 绝对利润幅度 i_g="^  
absolute value 实值;绝对值 a1ZGMQq!  
absolutely vested interest 绝对既得权益 ?# >|P-4  
absorbed cost 已吸收成本;已分摊成本 oV ?tp4&  
absorption 吸收;分摊;合并 )ZzwD]  
absorption rate 吸收率;摊配率;分摊率  Cih}  
ACB Finance Limited 亚洲商业财务有限公司 ,iCd6M{  
acceptable form of reciprocity 合理的互惠条件 nhk +9  
acceptable rate 适当利率;适当汇率 V5KAiG<d  
acceptance agreement 承兑协议 o]n5pZ\\W<  
acceptance for honour 参加承兑 M7yJ2u<Ty  
acceptor 承兑人;接受人;受票人 v|_?qBs"  
acceptor for honour 参加承兑人 r&}fn"H!  
accident insurance 意外保险 `@ qSDW!b  
Accident Insurance Association of Hong Kong 香港意外保险公会 ,!kyrk6  
accident insurance scheme 意外保险计划 &gF{<$$  
accident year basis 意外年度基准 cgYMo{R3  
accommodation 通融;贷款 v7O{8K+  
accommodation bill 通融票据;空头票据 \_@u"+,$W  
accommodation party 汇票代发人 5 W(iU  
account balance 帐户余额;帐户结余 tt|U,o  
account book 帐簿 i/O!bq[o  
account collected in advance 预收款项 >~BU<#  
account current book 往来帐簿 K!|=)G3.`  
account of after-acquired property 事后取得的财产报告 ;oh88,*'  
account of defaulter 拖欠帐目 wgLS9.  
account payable 应付帐款  t8GJ;  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 v8*ZwF  
account receivable 应收帐款 ddnWr"_  
account receivable report 应收帐款报表 Vz 5:73  
account statement 结单;帐单;会计财务报表 2:p2u1Q O  
account title 帐户名称;会计科目 >z^T~@m7l  
accountant's report 会计师报告 dUb(C1h  
Accountant's Report Rules 会计师报告规则 pKEMp&geo  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ?N11R?8  
Accounting Arrangements 《会计安排》 y H+CyL\  
accounting basis 会计基础 9%zR ? u  
accounting by Official Receiver 破产管理署署长呈交的帐目 Y#]Y$n  
Accounting Circular 《会计通告》 ^~BJu#uVyy  
accounting class 会计类别 sE/9~L  
accounting date 记帐日期;会计结算日期 v Z]gb$  
accounting for money 款项核算 KOF!a  
Accounting Officer 会计主任 [&{"1Z  
accounting period 会计报告期;会计期 N`iK1n4 X  
accounting policy 会计政策;会计方针 ;F5B)&/B  
accounting practice 会计惯例 T7W+K7kbI  
accounting principle 会计准则 `M7){  
accounting record 会计记录 (Nik( Oyj"  
accounting report 会计报告 `gss(o1}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :A[bqRqe  
Accounting Society of China 中国会计学会 ' > \*  
accounting statement 会计报表 aY {.  
accounting system 会计制度;会计系统 >_F& oA#  
accounting transaction 会计事项;帐务交易 PTePSj1N  
accounting treatment 会计处理 DV%tby  
accounting year 会计年度 b-O4IDIT  
accretion 增值;添加 OOk53~2id  
accrual 应计项目;应累算数目 kW,yZ.?f  
accrual basis 应计制;权责发生制 <0kRky$  
accrual basis accounting 应计制会计;权责发生制会计 iww h,(  
accrue 应累算;应计 V_ ]4UE  
accrued benefit 应累算利益 6&u,.  
accrued charges 应计费用 r?[mn^Bo5  
accrued cumulative preference share dividend 应累算的累积优先股股息 N{q'wep  
accrued expenses 应累算费用 S3J6P2P  
accrued interest payable 应付利息;应计未付利息 A?7%q^;E  
accrued interest receivable 应收利息;应计未收利息 K^w9@&g6  
accrued right 累算权益 {UUVN/$  
accruing profit 应累算的利润 7H[+iS0  
accumulated fiscal reserve 累积财政储备 {T^'&W>8G8  
accumulated profit 累积利润;滚存溢利 C$%QVcf  
accumulated reserve 累积储备 i#-Jl7V[a  
accumulation of surplus income 累积收益盈余 cX=` Tl  
acquired assets 既得资产 .i. |wY  
acquisition 收购;购置;取得 J-QQ!qa0  
acquisition cost 购置成本 r2<+ =INn  
acquisition expenses 购置费用 >WD^)W fa  
acquisition of 100% interest 收购全部股权 sZbzY^P  
acquisition of control 取得控制权 ad~ qr n\  
acquisition of fixed assets 购置固定资产 , m\0IgZdz  
acquisition of shell “买壳”  JA)gM  
acquisition price 收购价 ^Qr P.l#pZ  
act of God 天灾 M"FAUqz`  
acting partner 执事合伙人 &6:,2W&s  
active market 买卖活跃的市场;交投畅旺的市场;旺市 .o-j  
active partner 积极参与的合伙人 05zHLj  
active trading 交投活跃 L.Lt9W2fi  
actual circulation 实际流通 /Z% ?;  
actual cost 实际成本 y$&a(S]  
actual expenditure 实际开支;实际支出 -j$l@2g  
actual income 实际入息;实际收入;实际收益 B>]5/!_4  
actual market 现货市场 8qc %{8  
actual price 现货价;实际价格 ^GAdl}  
actual profit 实际利润 XVLuhw i  
actual quotation 实盘;实际价位;实际报价 m0* B[  
actual year basis 按实际年度计算 b{ozt\:M  
actuals 实货 5ya3mN E  
actuarial investigation 精算调查 EGDE4n5>I  
actuarial principle 精算原则 `MwQ6%lf  
actuarial report 精算师报告 b(yO  
Actuarial Society of Hong Kong 香港精算学会 %<"11;0tp  
actuarial valuation 精算师估值 LAKZAi%O0  
actuary 精算师 xh6x B|Z  
ad referendum agreement 暂定协议;有待覆核的协定 [s34N+vU  
ad valorem duty 从价税;按值征税 4GfLS.Ip  
ad valorem duty system 从价税制 'f}S ,i +q  
ad valorem fee 从价费 0C p}  
ad valorem tariff 从价关税 _]S6>  
additional allowance 额外免税额 KVcZ@0[S  
additional amount for unexpired risk 未过期风险的额外款额 PJYA5"}W  
additional assessable profit 补加应评税利润 GufP[|7b-  
additional assessment 补加评税 !bcbzg2d&  
additional commitment 额外承担 }J?fJ (  
additional commitment vote 额外承担拨款 u/[]g+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0xxzhlKNL  
additional dependent parent allowance 供养父母额外免税额 @NNLzqqY  
additional provision 额外拨款 N Sh.g #  
additional stamp duty 附加印花税 <ut DZ#k  
additional tax 补加税罚款;补加税款  mo,l`UL  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ?R]y}6 P$  
adjudged bankrupt 被裁定破产 KYu(H[a  
adjudicated bankrupt 裁定破产人 0GYEt  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ]`sIs= _[  
adjudication of bankruptcy 裁定破产;宣告破产 W|#ev*'F  
adjudication of insolvency 裁定无力偿还债务 1D[P\r-  
adjusted actual 经调整的实数;调整后的实数 ?66(t  
adjusted current assets 经调整的流动资产;调整后的流动资产 ww($0A`ek  
adjusted figure 经调整的数字;调整后的数额 Z&w^9;30P  
adjusted liabilities 经调整的负债;调整后的负债 GeaDaYh#T  
adjusted loss 经调整的亏损;调整后的亏损 o$ce1LO?|N  
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 /plUzy2Yu  
adjusted profit 经调整的利润;调整后的利润 B#6pQp$  
adjusted surplus 经调整的盈余额;调整后的盈余额 yJ8}*Gj&  
adjusted value 经调整的价值;调整后的价值 E)O|16f|>  
adjustment 调整;修订;理算〔保险〕 0['"m^l0S  
adjustment centre 调剂中心 nbASpa(  
adjustment lag 调整过程的时间差距;调整时差 pRwGv  
adjustment mechanism 调整机制 O_Rcd&<mr  
adjustment of loss 亏损调整 t/*K#]26  
adjustment process 调整过程;调整程序 s!'A\nVV1$  
adjustment range 调整幅度 %Sn6*\z  
administered exchange rate 受管制汇率 =/g$bZ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 LBkcs4+  
administration expenses 行政费用 EotwUT|  
administration fee 手续费;行政费 I\upnEKKzZ  
administration in bankruptcy 破产管理 Ww96|m  
administration order 遗产管理令 Ok>(>K<r  
administrator 管理人;遗产管理人 ],F}}pv  
administrator of the estate 遗产管理人 v0C;j (2zb  
admission of debt 债项承认书 #t@x6Vt  
admission of proof 接纳债权证明 vV.~76AD5  
advance 放贷款项;垫付款项;预支款项;预付款项 28R>>C=R  
advance account 暂支帐目;预付款帐户 c',:@2R  
advance compensation 预付补偿金 |[ Ie.&)  
advance from shareholder 股东垫款 }xb_s  
advance pending reimbursement 预支以待日后付还 3kiE3*H  
advanced economy 先进经济体系 n#>.\F  
advancement 预付;预付财产  @yt 2_  
advances warrant 垫款令 bEBBwv  
advancing 贷出 R3j#WgltP  
adverse balance 逆差 b0YiQjS6>  
adverse exchange 逆汇 E69:bQ94u  
advertisement addressed to shareholders 在报章刊登的致股东通告 5@czK*5  
advice for collection 托收通知书 @VC .>  
advice of drawing 提款通知书;汇票通知书 f6B-~x<l  
advice of payment 付款通知 UZje>. ~?  
Advisory Committee [Securities and Futures Commission] [0u.}c;(  
谘询委员会〔证券及期货事务监察委员会〕 6F*-qb3  
Advisory Committee on Diversification 经济多元化谘询委员会 dG\U)WA(p  
affidavit 誓章;遗产申报誓章 o)%-l4S  
affidavit of no receipt 述明无收款的誓章 nn@^K6  
affiliate 联号;联营公司;附属公司 _F`$ d2  
affiliated company 附属公司;联号;联营公司 P +dA~2k  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ]V36-%^  
affordability 负担能力 sI&i{D  
African Development Bank [AfDB] 非洲开发银行 VG_uxKY  
after-acquired property 事后取得的财产 e1 x^PT  
after-hours dealing 市后交易 *Y85DEA  
after-tax profit 税后盈利;税后利润;税后溢利 DX}B0B  
agency agreement 代理协议 K8HIuQ!=  
agency expenses 代理机构的开支 /&PKCtm&~  
agency fee 代理费  0]AN;  
Agency Law 《代理法》 Go>wo/Sb  
agent 代理人;承销人 h+,'B&=|_  
agent of company 公司代理人 $hkq>i \  
agent's fee 代理人费;经纪费 F9(._ow[  
aggregate 总计;总数;总体数字 %#~((m1  
aggregate amount 总款额;总额 q#P$'7"  
aggregate assets and liabilities 总体资产与负债 LHh5 v"zjG  
aggregate at constant price 按固定价格计算的总体数字 5Sr4-F+@%  
aggregate demand 总需求 25 CZmsg  
aggregate gross position 总持仓量 9-0<*)"b>  
aggregate limit 总限额 jY7=mAd  
aggregate of salaries tax 合计薪俸税 wfgqgPo!v  
aggregate performance 总体表现;总体业绩 opsQn\4DZ?  
aggregate supply 总体供应 ^Ye\u1n4  
aggregate surplus 总盈余 NJtQx2Sd'H  
aggregate total 整体总额 [r)e P({  
aggregate value 总值;合计价值 ? ^M /[@  
aggregated basis 合计基准 2 {bhA5L  
aggregated net chargeable income 合计应课税入息实额 X) V7bVW  
aggregation 合并计算;合计;总和 9Ycn0  
aggregation of incomes of husband and wife 夫妇入息合并计算 M=OCz gj  
aggregation of property 财产的总和 _;56^1'T  
agio 差价;贴水 F^QQ0h]2  
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》 YEv%C| l  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment "#yJHsu]  
《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》 NzQ9Z1Mxy  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment nVE9^')8V  
《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》 n]Zk;%yL  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment aSC9&Nf;  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 FmEc`N9\v  
agreement for a settlement 授产协议 z-dFDtiA  
agreement for assignment 转让协议 glj7$  
agreement for sale 售卖协议;买卖协议 +Y}V3(w9X  
agreement for sale and purchase 买卖协议 O. ,3|  
agreement for the payment of interest 支付利息协议  ~*M$O&  
agreement for the repayment of money 还款协议 Z\~G U*Y.e  
agreement of reinsurance 再保险协议 {`(>O"_[Q  
Agricultural Bank of China 中国农业银行 VIC0}LT0R  
air passenger departure tax 飞机乘客离境税 Qck| #tc  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 :IMdN}(L  
airport tax 机场税 ('O}&F1  
alcohol duty 酒精税 6sJw@Oa J  
alienation 让与;让渡;转让 UH? p]4Nz  
alimony 生活费;赡养费 eSEq{ ?>  
All Ordinaries Index [AOI] 所有普通股指数 Ej=3/RBsV  
all risks 全险;综合险 \(~wZd  
All Sales Record for Stock Market 《股票市场成交报告》  7I=C+  
Allied Capital Resources Limited 新联财务有限公司 ?m7:if+ y  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 26I  
allocation letter 拨款信件 /ASaB  
allocation of fund 分配款项;预留款项 HDVW0QaMu  
allocation of profit 利润分配;溢利分配 P`$!@T0=  
allocation warrant 拨款令 t23'x0l  
allotment 分配;配股 UlcH%pxTt1  
allotment notice 股份配售通知;配股通知 ,](:<A)W&  
allotment of shares 股份分配 K+Y^>N4m  
allowable 可获宽免;免税的 6E ~g#(8  
allowable business loss 可扣除的营业亏损 69m ;XdkKz  
allowable expenses 可扣税的支出 6at1bQ$  
allowance 免税额;津贴;备抵;准备金 3S*AxAeg  
allowance for debts 债项的免税额 8uNULob  
allowance for depreciation by wear and tear 耗损折旧免税额 gF?[rqz{  
allowance for funeral expenses 殡殓费的免税额 KLoE&ds  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 t_z,>,BqJ  
allowance for repairs and outgoings 修葺及支出方面的免税额 d}'U?6 ob  
allowance to debtor 给债务人的津贴 ^y!;xc$(Qs  
alteration of capital 资本更改 E/M_lvQ  
alternate trustee 候补受托人 =Prb'8 W  
amalgamation 合并 \Ig68dFf%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >Fio;cn?  
ambit of charges 征税范围;收费范围 +mj*o(  
amended valuation 经修订的估值 cH' iA.  
American Commodities Exchange 美国商品交易所 Vj<:GRNQ,d  
American Express Bank Limited 美国运通银行 W>_]dPBS/  
American Stock Exchange 美国证券交易所 YHNR 3  
amortization 摊销 `Z: R Ce^  
amount due from banks 存放银行同业的款项 Od+6 -J  
amount due from banks abroad 存放海外银行同业的款项 32DbNEk  
amount due from holding companies 控股公司欠款 @NhvnfZ  
amount due from local banks 存放本港银行同业的款项 >~%e$a7}+  
amount due to banks 银行同业的存款 &Z(K6U#.  
amount due to banks abroad 海外银行同业的存款 -9N@$+T  
amount due to holding companies 控股公司存款 dQoYCS}IaV  
amount due to local banks 本港银行同业的存款 Q!- 0xlx  
amount due to outport banks 外埠银行同业的存款 W} WI; cI  
amount for note issue 发行纸币的款额 E_Z{6&r  
amount of bond 担保契据的款额 X%z }VA  
amount of consideration 代价款额 L,y6^J!  
amount of contribution 供款数额 #^m0aB7r  
amount of indebtedness 负债款额 +uay(3m((  
amount of principal of the loan 贷款本金额 S$KFf=0  
amount of rates chargeable 应征差饷数额 4XVCHs(  
amount of share capital 股本额 HeBcT^a  
amount of sums assured 承保款额 HhO".GA  
amount of variation 变动幅度 " \I4u{zC  
amount of vote 拨款数额 RMMd#/A@}  
amount payable 应付款额 N0hE4t  
amount receivable 应收款额 fXrXV~'8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $kR N h6  
analysis 分析 I*9e]m"  
ancillary risk 附属风险 +`3!I  
annual account 周年帐目;周年帐目报表;年度决算;年结 UK9@oCIB  
annual accounting date 年结日期 ]Q[p@gLd  
annual allowance 每年免税额;年积金;年度津贴;年津 8~5cJPi6  
annual balance 年度余额 F~A'X  
annual disposable income 每年可动用收入 nUkaz*4qU  
annual estimates 周年预算 !i=nSqW  
annual fee 年费 eQQ>  
annual general meeting 周年大会 wAnb Di{W  
annual growth rate 年增率;每年增长率 d)~Fmi;  
annual long-term supplement 长期个案每年补助金 <n3!{w3<  
annual pensionable emolument 可供计算退休金的年薪 s-dLZ.9F  
annual report 年报 @?h/B=5 6  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _X@v/sAy  
annual return 周年报表;周年申报表;每年报税表格 wEzKqD  
Annual Return Rules 《周年报表规则》 hYawU@R  
annual review of consumer prices 每年消费物价回顾 \QmCeB  
annual roll-forward basis 逐年延展方式 `^lYw:xA  
annual salary 年薪 Nj(" |`9"  
annual statement 年度报表;年度决算表 Bn>8&w/P  
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 mrX^2SR  
annuitant 年金受益人 aL\nT XakX  
annuity 年金 _{M\Bs2<  
annuity contract 年金合约 Rb\6;i8R  
annuity on human life 人寿年金 (Vo>e =q  
antecedent debt 先前的债项 jsNF#yE>  
ante-dated cheque 倒填日期支票 4 B*0M  
anticipated expenditure 预期开支 q%ow/!\;  
anticipated net profit 预期纯利 $8a(veXd  
anticipated revenue 预期收入 2B,] -Mu)  
anti-inflation measure 反通货膨胀措施 _'#x^D  
anti-inflationary stance 反通货膨胀立场 I*VCpaA  
apparent deficit 表面赤字 cV`E>w=D0  
apparent financial solvency 表面偿债能力 `U2DkY&n  
apparent partner 表面合伙人 Y"KE7>Jf  
application for personal assessment 个人入息课税申请书 fHZTXvxoL  
application of fund 资金应用 %$TGzK1  
application to release as liquidator and to destruct the books of accounts and documents 1Z,[|wJ  
申请免除清盘人职务及毁灭帐簿与文件 t!I aUW  
appointed actuary 委任精算师 ><=gV~7lx  
appointed auditor 委任核数师;委任审计师 `%j~|i)4  
appointed trustee 委任的受托人 . BiCBp<  
appointer 委任人 I2H6y"p N  
apportioned pro rata 按比例分摊 )Z %T27r,^  
apportionment 分配;分摊 'TA UE{{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t+Op@*#%  
apportionment formula 分摊方程式 "]\+?  
apportionment of estate duty 遗产税的分摊 ++DG5`  
appraisal 估价;评估 fK(}Ce  
appreciable growth 可观增长 mq%<6/Y U  
appreciable impact 显着影响 #Z5}2soA  
appreciable increase 可观增长 C{d7J'Avk  
appreciation 增值;升值 ?ByM[E$  
appreciation against other currencies 相对其他货币升值 |`;54_f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 pa{re,O"e  
appreciation tax 增值税 %E_b'[8  
appropriation 拨款;拨用;拨付 Ka`=WeJ|  
appropriation account 拨款帐目 WAn'kA  
Appropriation Bill 拨款法案 >,DbNmi  
appropriation-in-aid system 补助拨款办法 WMj}kq)SY)  
approved assets 核准资产 72,rFYvpK  
approved basket stock 认可一篮子证券 &Ni`e<mP  
approved budget 核准预算 TB;o~>9U  
approved charitable donation 认可慈善捐款 x\Y $+A,P  
approved charitable institution 认可慈善机构 $t/x;< .H  
approved currency 核准货币;认可货币 \);4F=h}f  
approved estimates 核准预算 Sv;_HZ  
approved estimates of expenditure 核准开支预算 72veLB  
approved overseas insurer 核准海外保险人 F!.E5<&7=  
approved overseas trust company 核准海外信托公司 p7H3J?`w1+  
approved pooled investment fund 核准汇集投资基金 Lq>&d,F06)  
approved provident fund scheme 认可公积金计划 xB !6_VlB  
approved provision 核准拨款 ,[A'tUl _  
approved redeemable share 核准可赎回股份 ]#.]/f >-  
approved regional stock 认可地区性证券 R-:fd!3oQ  
approved retirement scheme 认可退休金计划 ] 7 _`]7p  
approved subordinated loan 核准附属贷款  RD tU43  
arbitrage 套戥;套汇;套利 nQ GQWg`  
arbitrageur 套戥者;套汇者 {$ep7;'d  
arbitrary amount 临时款项 7+hK~  
arrangement 措施;安排;协定 e]Zngt?b  
arrears 欠款 [NFNzwUB  
arrears of pay 欠付薪酬 ,<:!NF9  
arrears of revenue 逾期未收税款;逾期未收的帐项 ( 9]_ HW[  
articles of association 组织章程;组织细则;组织章程细则 )yo a  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 !cGDy/ |  
ascertainment of profit 确定利润 4Bl{WyMJ|  
"Asia Clear" “亚洲结算系统” yAN=2fZm  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 eznypY=  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 D/=5tOy  
Asian Development Fund [ADF] 亚洲发展基金 +x1eJug4  
Asian dollar bond 亚洲美元债券 V#jWege  
Asian dollar market 亚洲美元市场 .I@CS>j  
Asian dollar rate 亚洲美元利率 <40rYr$/J  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 7n90f2"m  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 XO <y +  
asked price 沽盘;喊价;索价;卖方报价 _GKB6e%  
assessable income 应评税入息 phE &7*!Q  
assessable loss 应评税亏损 O+RP3ox"  
assessable profit 应评税利润 <9sO  
assessable value 应评税值 }$\M{# C~  
assessed profit 估定利润 MC,>pR{  
assessed value 经评估价值 =YG _z^'  
assessment 评税;评定;估价;评税单 Yhp]x   
assessment number 评税编号;估价编号 H_?o-L?+  
assessment of additional tax 补加税评税 >q7BVF6V |  
assessment of performance 业绩评估;实绩评价 *6 U&Qy-M  
Assessor 评税主任 A6oq.I0  
asset price bubbles 资产价格泡沫 0R0{t=VJZ  
asset-backed securities 具资产保证的证券 p N\Vr8tJ  
assets accretion 资产增值 MV=9!{`  
assets and liabilities 资产与负债 I-agZag%  
assets betterment statement 资产递增表;资产改进表 rfw-^`&{  
assets lending 实物放款;有抵押贷款 5b/ojr7  
assets of the company passing on the death 死者去世时转移的公司资产 U=8@@ yE  
assets pledged as security for liabilities 用作负债抵押的资产 4'p=p#o  
assets portfolio 资产投资组合 na^sBq?\  
assets price 资产价格 "g+z !4b#  
assets quality 资产质素 t\v+ogbk)  
assets realization 资产变现 P IXL6  
assets refinancing arrangement 资产再集资安排 B cj/y4"  
assets securitization 资产证券化 1|8<H~&  
assets situated outside Hong Kong 在香港以外地方的资产 -A-tuyIsh"  
assets stripping 削减资产;拆卖资产 !jqWwi  
assets value 资产值 [i]r-|_K  
assignee 承让人 $ OVXk'cc  
assignment 转让;转让书;转让契 #%@MGrsK  
assignment of interest 权益转让 dGwszziuK  
assignment of letters patent and trade mark 专利证书及商标转让 0J~Qq]g  
assignment of property 物业转让;物业转让书 *V(Fn-6(  
assignment right 转让权 ):EBgg4-N  
assignor 转让人 O3V.^_k;  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 YDmWN#  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 amQz^^  
associate member 附属会员 =l<iI*J. M  
associated body corporate 相联法人团体 ~2 u\  
associated company 相联公司;联属公司 Ri>?KrQF%  
associated corporation 相联法团 +rWZ|&r%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] @tRMe6 4  
公认会计师公会〔英国〕 >6Lm9&}  
Association of Futures Exchange Brokers 香港期货经纪协会 6aOp[-Le  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 dV8iwI  
association of underwriters 承保人组织 rsa&Oo D>  
assumption of control 接管 HI&kP+,y  
assurance 担保;保险;转易;转易书 3kmeD".  
assurance of interest 权益的转易 2k#t .-  
at 19XX price 按一九XX年价格计算 (sw-~U%  
at a discount 按赔价计算;按贴水价格计算;打折扣 O_K_f+7  
at a premium 按溢价计算;按升水价格计算 [RU NuO  
at call 通知付款;按通知 #f'DEo<b  
at constant market price 按固定市价计算 b~7drf  
at constant price 按固定价格计算 0_eQlatb  
at cost 按成本计算 -T/W:-M(  
at current market price 按当时市价计算;按现时市价计算 G%TL/Z40  
at current price 按当时价格计算;按现时价格计算 !D.0 (J  
at factor cost 按要素成本计算;按生产要素成本计算 BQ05`nkF  
at money-of-the-day price 按付款当日价格计算 nv5u%B^  
at or better 按指定或较佳价位〔买卖指令〕 +_HdX w#  
at par 按面值计算;平价 C>|@& o1  
at sight 见票即付 k3@HI|  
at the close 按收市盘 g8pm2o@S  
at the opening 按开市盘 UCqs}U8  
attestation 见证;见证条款 7el<5chZ  
at-the-money option 平价期权 L~FTr  
attorney 受权人;受托代表人 BH:  
attornment 新拥有人承认书 I^Qx/uTKw  
attributable profit 可归属利润 J+<p+(^*v  
attributable share value 可归属股份价值 DOm-)zl{|x  
Auckland Stock Exchange 奥克兰证券交易所 wFlV=!>,  
auction 拍卖 P6?0r_Y  
auctioneer 拍卖商 xNdIDj@  
audit 审计;核数 T'rjh"C&|  
Audit Commission 审计署 9F_6}.O  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ^GXEJU 7U  
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〕 oP$kRfXS!<  
audit review 帐目审查 ~mILA->F  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 MguL$W&l  
audited account 审计帐目;经审计的帐目 8l xY]UT  
audited annual account 经审计的周年帐目 ! sYf<  
audited balance sheet 经审计的资产负债表 B7 "Fp  
auditor 核数师;核数主任;审计师 lpEDPvD_Vm  
auditor's certificate 核数师证明书;审计师证明书 8&a_A:h  
auditor's report 核数师报告;审计师报告 Xm[Czd]%  
Aussie bond 澳元债券 `facFt[\  
austerity budget 紧缩预算 aV|k}H{wt  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 3&J&^O  
Australia All Ordinaries Index 澳洲所有普通股票指数 /e5\9  
Australian Dollar [AUD] 澳元 Q#rt<S1zW  
Australian Options Market 澳大利亚期权市场 {,V$*  
Australian Securities Commission 澳洲证券事务监察委员会 OJ[rj`wrW^  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 +sn2Lw!^  
Australian Stock Exchange 澳大利亚证券交易所 Oc-u=K,B  
Austrian Schilling [ATS] 奥地利先令 H'Iq~Ft1  
authentication 认证;鉴证 0!IPcZjY7  
authority to purchase 委托购买证;委购书 MuSaK %  
authorization 认可;核准;授权;授权书 b{HhS6<K?  
authorization by direction 指示授权 i ^S2%qz  
authorization by instruction 指令授权 BHiOQ0Fs  
authorization by warrant 令状授权 j#o3  
authorization of unit trust 单位信托的认可 RO(iHR3cA  
authorized agent 指定代理人 X<K9L7/*  
authorized capital 法定资本 <[8@5?&&  
authorized clerk 出市员 V* Qe5j9  
authorized dealer 认可交易商 3B"7VBK{  
authorized financial institution 认可财务机构 "8_,tYAH  
authorized fund 认可基金 4@))OD^x  
authorized fund house 获授权的基金公司;认可基金公司 :tlE`BIp  
authorized institution 认可机构 )BlJ|M  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 =WjJN Q  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 o#dcD?^  
authorized insurer 获授权保险人;获认可承保人 NY 4C@@"  
authorized investment 特准投资项目 eRVY.E<  
authorized person 获授权人 y;,y"W  
authorized representative 获授权代表 () <`t}FQ  
authorized share capital 法定股本 <4sj@C  
automated quotation system 自动报价系统 \AHY[WKx  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] QD}1?)}  
自动交易系统〔香港期货交易所有限公司〕 -+ko}He  
automatic adjustment mechanism 自动调整机制 A8mlw#`E8b  
automatic adjustment system 自动调整系统 bu&;-Ynb  
Automatic Clearing House 自动票据交换所 km}MqBQl  
automatic exchange rates accumulation system 自动化汇率累集系统 iW;}%$lVX  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Q-jf8A]  
automatic teller machine [ATM] 自动柜员机 (`F|nG=X  
autopay 自动转帐 P!9;} &  
available assets 可用资产 }!=gP.Zu^  
available fiscal reserve 现存财政储备 {Evcc+E q  
available profit 可用利润 tw-fAMwU  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ,y{0bq9*2  
average 平均;平均数;海损 OH0S2?,{>  
average basic salary 平均基本薪金 A1=_nt)5  
average consumer expenditure 平均消费开支;一般消费开支 Pu-p7:99;'  
average cost 平均成本 "I@v&(Am;  
average cost of land production 增辟土地平均成本 u7n[f@Eg,%  
average daily turnover 平均每日成交额 RrKfTiK H  
average daily wage rate 平均每日工资率 k)|'JDm  
average expenditure pattern 平均开支模式 \hrrPPD1z  
average growth rate 平均增长率 E*OG-r   
average net fixed assets 固定资产平均净值 z'_&|-m  
average of relatives 相对价格平均数 eQ$e*|}"m  
average price 平均价格 -}E)M}W  
average propensity to consume 平均消费倾向;一般消费倾向 wZ$ tJQO  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Ut]2`8-  
average rate 平均率 is9}ePC7Xu  
average revenue 平均收入;平均收益 (=`Z0)=  
average stock 平均库存;平均存货 W=UqX{-j)  
average yearly rent 平均年租 ;*W=c   
avoidance of double taxation 避免双重课税 qQL.c+%L  
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 4g>1G qv6  
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