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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: rL3Vogw'e  
A share A股;甲类股份 Qug'B  
abatement of tax 减税;减扣免税额 lD#1"$Coz  
ABN AMRO Bank N.V. 荷兰银行 i3j jPN!  
above-the-line expenditure 线上项目支出;经常预算支出   NX_S  
above-the-line receipt 线上项目收入;经常预算收入 >*xzSd? \  
ABSA Asia Limited 南非联合亚洲有限公司 ;FflEL<7Y  
absolute change 绝对数值变更 t3JPxg]0k'  
absolute expenditure 实际开支 m48Y1'4  
absolute guideline figure 绝对准则数字 Vn;] ''_  
absolute interest 绝对权益 () ;7+  
absolute order of discharge 绝对破产解除令 gdNp2b  
absolute profit margin 绝对利润幅度 pT$AdvI]  
absolute value 实值;绝对值 =JH,RQ *  
absolutely vested interest 绝对既得权益 e91d~  
absorbed cost 已吸收成本;已分摊成本 ^BTNx2VHf  
absorption 吸收;分摊;合并 /loN Outw  
absorption rate 吸收率;摊配率;分摊率 bA,D]  
ACB Finance Limited 亚洲商业财务有限公司 x[6Bc  
acceptable form of reciprocity 合理的互惠条件 %'O(Y{$Y.  
acceptable rate 适当利率;适当汇率 (5;xs  
acceptance agreement 承兑协议 /*HSAjv  
acceptance for honour 参加承兑 W<7Bq_L[|  
acceptor 承兑人;接受人;受票人 =ab}.dWC  
acceptor for honour 参加承兑人 wuQkeWxJ  
accident insurance 意外保险 5] %kWV>  
Accident Insurance Association of Hong Kong 香港意外保险公会 H`@7o8oj1  
accident insurance scheme 意外保险计划 S-|$sV^cG  
accident year basis 意外年度基准 iO`f{?b  
accommodation 通融;贷款 GefgOlg5"  
accommodation bill 通融票据;空头票据 c7wgjQ[   
accommodation party 汇票代发人 <qx-%6  
account balance 帐户余额;帐户结余 <:-&yDh u  
account book 帐簿 q[K)bg{HB  
account collected in advance 预收款项 Fj4:_(%nG  
account current book 往来帐簿 9z}kkYk  
account of after-acquired property 事后取得的财产报告 A79SAheX#  
account of defaulter 拖欠帐目 UU`qI}Ys8F  
account payable 应付帐款 Mq?21gW  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 XW:(FzF  
account receivable 应收帐款 rE~O}2a#H  
account receivable report 应收帐款报表 cG6+'=]3<  
account statement 结单;帐单;会计财务报表 :+$_(* Z  
account title 帐户名称;会计科目 rD?o97  
accountant's report 会计师报告 N@S;{uK  
Accountant's Report Rules 会计师报告规则 )\^OI:E  
accounting and auditing procedure 会计与审计程序;会计与核数程序 7lu;lAAP  
Accounting Arrangements 《会计安排》 H;`@SJBf  
accounting basis 会计基础 GvY8O|a  
accounting by Official Receiver 破产管理署署长呈交的帐目 _`58G#z  
Accounting Circular 《会计通告》 tnntHQ&b  
accounting class 会计类别 4V5*6O9(u  
accounting date 记帐日期;会计结算日期 E)bP}:4V  
accounting for money 款项核算 #D8)rs.9  
Accounting Officer 会计主任 )DMbO"7  
accounting period 会计报告期;会计期 3{z }[@N  
accounting policy 会计政策;会计方针 >EjBk nl  
accounting practice 会计惯例 b-XBs7OAx  
accounting principle 会计准则 FliN@RNo  
accounting record 会计记录 "`zw(  
accounting report 会计报告 |kD?^Nx  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 T^W8_rm *3  
Accounting Society of China 中国会计学会 &bb*~W-  
accounting statement 会计报表 on|>"F`pb  
accounting system 会计制度;会计系统 de[_T%A  
accounting transaction 会计事项;帐务交易 J u7AxTf~  
accounting treatment 会计处理 @*dA<N.9  
accounting year 会计年度 FS[CUoA  
accretion 增值;添加 kJ >B)  
accrual 应计项目;应累算数目 Y&?]t  
accrual basis 应计制;权责发生制 r38CPdE;}  
accrual basis accounting 应计制会计;权责发生制会计 1Mqz+@~11  
accrue 应累算;应计 GS@ wG  
accrued benefit 应累算利益 +8"H%#~  
accrued charges 应计费用 h#>67gJV  
accrued cumulative preference share dividend 应累算的累积优先股股息 JaEyVe  
accrued expenses 应累算费用 8dfx _kY`/  
accrued interest payable 应付利息;应计未付利息 3:RZ@~u=  
accrued interest receivable 应收利息;应计未收利息 iC">F.9#  
accrued right 累算权益 6|9fcIh]B  
accruing profit 应累算的利润 dc* #?G6^  
accumulated fiscal reserve 累积财政储备 UNJ|J$T]  
accumulated profit 累积利润;滚存溢利 <?eZ9eB  
accumulated reserve 累积储备 4*]`s|fbu  
accumulation of surplus income 累积收益盈余 fO+;%B  
acquired assets 既得资产 va)\uXW.N  
acquisition 收购;购置;取得 -z@}:N-uR  
acquisition cost 购置成本 <GC:aG  
acquisition expenses 购置费用 #cA}B L!3  
acquisition of 100% interest 收购全部股权 _]NM@'e  
acquisition of control 取得控制权 %pdfGM 9g  
acquisition of fixed assets 购置固定资产 azSS:=A  
acquisition of shell “买壳” {k>m5L  
acquisition price 收购价 \AG ,dMS  
act of God 天灾 ~![R\gps  
acting partner 执事合伙人 ~$5[#\5%G  
active market 买卖活跃的市场;交投畅旺的市场;旺市 #t\Oq9}^  
active partner 积极参与的合伙人 #"jWPe,d  
active trading 交投活跃 DvGtO)5._  
actual circulation 实际流通 [69aTl>/  
actual cost 实际成本 2ZnTT{]_m  
actual expenditure 实际开支;实际支出 2w%1\TcB$  
actual income 实际入息;实际收入;实际收益 HV>Wf"1  
actual market 现货市场 CUoMB r  
actual price 现货价;实际价格 nt7ui*k  
actual profit 实际利润 _-^@Jx[  
actual quotation 实盘;实际价位;实际报价 {.sF&(e   
actual year basis 按实际年度计算 zOcMc{w0   
actuals 实货 /bVI'fT  
actuarial investigation 精算调查 }'3V(;9  
actuarial principle 精算原则 WZ ZD  
actuarial report 精算师报告 2>mDT  
Actuarial Society of Hong Kong 香港精算学会 = hpX2/]  
actuarial valuation 精算师估值 +`ZcYLg)#  
actuary 精算师 xH0Bk<`V:  
ad referendum agreement 暂定协议;有待覆核的协定 M@.1P<:h  
ad valorem duty 从价税;按值征税 5D'8 l@7  
ad valorem duty system 从价税制 A ="h}9ok  
ad valorem fee 从价费 mu(S 9  
ad valorem tariff 从价关税 ?/O+5rjA  
additional allowance 额外免税额 /OZF3Pft  
additional amount for unexpired risk 未过期风险的额外款额 c~cYNW:  
additional assessable profit 补加应评税利润 ?x:\RNB/  
additional assessment 补加评税 _)ERi*}x8  
additional commitment 额外承担 #3.\}d)  
additional commitment vote 额外承担拨款 ms~ mg:  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \K?3LtJ  
additional dependent parent allowance 供养父母额外免税额 %'P58  
additional provision 额外拨款  zE{.oi  
additional stamp duty 附加印花税 c=7L)w:I  
additional tax 补加税罚款;补加税款 yjr!8L:m  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 _3`{wzMA  
adjudged bankrupt 被裁定破产 \aG>(Mr  
adjudicated bankrupt 裁定破产人 1=s%.0  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ]+oPwp;il  
adjudication of bankruptcy 裁定破产;宣告破产 p%n}a%%I  
adjudication of insolvency 裁定无力偿还债务 HYtkSsXLN  
adjusted actual 经调整的实数;调整后的实数 9nB:=`T9  
adjusted current assets 经调整的流动资产;调整后的流动资产 J,k{Bm  
adjusted figure 经调整的数字;调整后的数额 1w35 H9\g  
adjusted liabilities 经调整的负债;调整后的负债 %H:!/'45  
adjusted loss 经调整的亏损;调整后的亏损 WL>"hkx  
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 Yx,  
adjusted profit 经调整的利润;调整后的利润 P /Js!e<\  
adjusted surplus 经调整的盈余额;调整后的盈余额 RS$e^_W  
adjusted value 经调整的价值;调整后的价值 KktQA*G  
adjustment 调整;修订;理算〔保险〕 H4)){\  
adjustment centre 调剂中心 "g0L n5&  
adjustment lag 调整过程的时间差距;调整时差 w+Ag!O}.L  
adjustment mechanism 调整机制 ~6R| a  
adjustment of loss 亏损调整 |n0 )s% 8`  
adjustment process 调整过程;调整程序 {BgGG@e  
adjustment range 调整幅度 wAITE|H<zj  
administered exchange rate 受管制汇率 B4I|"5G2y  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 J)66\h=  
administration expenses 行政费用 C8i}~x<  
administration fee 手续费;行政费 s`&8tP  
administration in bankruptcy 破产管理 FFPO?y$  
administration order 遗产管理令 RTSg=    
administrator 管理人;遗产管理人 G<$UcXg  
administrator of the estate 遗产管理人 JGJQ5zt  
admission of debt 债项承认书 .HMO7n6)8l  
admission of proof 接纳债权证明 H!,#Z7s  
advance 放贷款项;垫付款项;预支款项;预付款项 m"`&FA  
advance account 暂支帐目;预付款帐户 #lNi\Lw+j  
advance compensation 预付补偿金 ppS,9e-  
advance from shareholder 股东垫款 Riw#+#r]/  
advance pending reimbursement 预支以待日后付还 o XA*K.X<  
advanced economy 先进经济体系 +DksWb D  
advancement 预付;预付财产 }9jy)gF*e  
advances warrant 垫款令 \acjv|]  
advancing 贷出 Uq7 y4zJ  
adverse balance 逆差 m"NZ;*d'  
adverse exchange 逆汇 MAhcwmZNy  
advertisement addressed to shareholders 在报章刊登的致股东通告 J-hP4t&x  
advice for collection 托收通知书 8hGp?Ihu  
advice of drawing 提款通知书;汇票通知书 |0dmdrKD  
advice of payment 付款通知 #R@{Bu=C  
Advisory Committee [Securities and Futures Commission] ? %F*{3IP  
谘询委员会〔证券及期货事务监察委员会〕 (`xhh  
Advisory Committee on Diversification 经济多元化谘询委员会 ?> }bg  
affidavit 誓章;遗产申报誓章 2\W[ ItxL0  
affidavit of no receipt 述明无收款的誓章 ]V?\Qv/.=  
affiliate 联号;联营公司;附属公司 5|";L&`  
affiliated company 附属公司;联号;联营公司 nRJcYl~ Y  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Td}#o!4!  
affordability 负担能力 _yumUk-QW  
African Development Bank [AfDB] 非洲开发银行 Em-88=X O  
after-acquired property 事后取得的财产 $#1i@dI  
after-hours dealing 市后交易 <T{PuS1<o  
after-tax profit 税后盈利;税后利润;税后溢利 q B5cF_  
agency agreement 代理协议 7$k[cL1  
agency expenses 代理机构的开支 +U% = w8b  
agency fee 代理费 {!@Pho)Q  
Agency Law 《代理法》 0 @~[SXR  
agent 代理人;承销人 * 3WK`9q  
agent of company 公司代理人 \-gZ_>)  
agent's fee 代理人费;经纪费 1W;q(#q  
aggregate 总计;总数;总体数字 `A])4q$  
aggregate amount 总款额;总额 L@XhgQ  
aggregate assets and liabilities 总体资产与负债 b&. o9PV"  
aggregate at constant price 按固定价格计算的总体数字 (pNA8i%=G  
aggregate demand 总需求 =EgiV<6vcH  
aggregate gross position 总持仓量 C|8.$s<  
aggregate limit 总限额 J[ du>1D  
aggregate of salaries tax 合计薪俸税 Ns?y) G>:  
aggregate performance 总体表现;总体业绩 H"6Sj-<=  
aggregate supply 总体供应 /w$<0hH#'8  
aggregate surplus 总盈余 y7txIe!<5  
aggregate total 整体总额  Q47Rriw  
aggregate value 总值;合计价值 PSNfh7g  
aggregated basis 合计基准 ]N,n7v+}  
aggregated net chargeable income 合计应课税入息实额 H[BY(a@c  
aggregation 合并计算;合计;总和 cK"b0K/M?B  
aggregation of incomes of husband and wife 夫妇入息合并计算 #/\5a;Elc  
aggregation of property 财产的总和 |/5j0  
agio 差价;贴水 f =B)jYI  
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》 d~u+:[\=/  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment )=8MO-{  
《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》 IxHusB  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment qQv?J]l  
《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》 :D`ghXj  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 3FR'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》 <sE0426 {  
agreement for a settlement 授产协议 @.6l^"L  
agreement for assignment 转让协议 t ]7>' U  
agreement for sale 售卖协议;买卖协议 sFqZ@t}~  
agreement for sale and purchase 买卖协议 ;Z\jX[H  
agreement for the payment of interest 支付利息协议 -Xb]=Yf-  
agreement for the repayment of money 还款协议 < {$zOF}  
agreement of reinsurance 再保险协议 e?rp$kq7  
Agricultural Bank of China 中国农业银行 `D6Bw=7  
air passenger departure tax 飞机乘客离境税 p(fYpD  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 m_wBRan  
airport tax 机场税 dq?{?~3  
alcohol duty 酒精税 OB FG!.)  
alienation 让与;让渡;转让 ]#z^G  
alimony 生活费;赡养费 epqX2`!V  
All Ordinaries Index [AOI] 所有普通股指数 ,IX:u1mO  
all risks 全险;综合险 f$[6]7P  
All Sales Record for Stock Market 《股票市场成交报告》 yS%IE>?  
Allied Capital Resources Limited 新联财务有限公司 TL lR"L5  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 #8H  
allocation letter 拨款信件 Ze[ezu  
allocation of fund 分配款项;预留款项 (sSMH6iCif  
allocation of profit 利润分配;溢利分配 GSj04-T"  
allocation warrant 拨款令 sN.h>bd  
allotment 分配;配股 4 IuQQ  
allotment notice 股份配售通知;配股通知 C(qqGK{  
allotment of shares 股份分配 uU=O0?'zq  
allowable 可获宽免;免税的 a*@ 6G  
allowable business loss 可扣除的营业亏损 f^z/s6I0  
allowable expenses 可扣税的支出 <iDqt5)N  
allowance 免税额;津贴;备抵;准备金 jl YnV/ ]  
allowance for debts 债项的免税额 _1S^A0ft  
allowance for depreciation by wear and tear 耗损折旧免税额 `uo'w:Q  
allowance for funeral expenses 殡殓费的免税额 G'T/I\tB  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 u|t<f`ze  
allowance for repairs and outgoings 修葺及支出方面的免税额 F$T@OT6  
allowance to debtor 给债务人的津贴 ^kA^> vi  
alteration of capital 资本更改 1'@/ jR  
alternate trustee 候补受托人 tEhYQZ  
amalgamation 合并 ppH5>Y 6c  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }c?/-ab>  
ambit of charges 征税范围;收费范围 #&a-m,Y$sx  
amended valuation 经修订的估值 9 &a&O Z{  
American Commodities Exchange 美国商品交易所 {fW(e?8)  
American Express Bank Limited 美国运通银行 /X>Fn9 mM  
American Stock Exchange 美国证券交易所 /2Q@M>  
amortization 摊销 m08:EX P  
amount due from banks 存放银行同业的款项 J-yj&2  
amount due from banks abroad 存放海外银行同业的款项 {U/a h2*  
amount due from holding companies 控股公司欠款 0 UdAF  
amount due from local banks 存放本港银行同业的款项 b.V\E Ok  
amount due to banks 银行同业的存款 :I*G tq   
amount due to banks abroad 海外银行同业的存款 7)aitDD  
amount due to holding companies 控股公司存款 o\6A]T=R  
amount due to local banks 本港银行同业的存款 f.SV-{O_  
amount due to outport banks 外埠银行同业的存款 x@/ N9*  
amount for note issue 发行纸币的款额 f Glvx~  
amount of bond 担保契据的款额 Gu?O yL  
amount of consideration 代价款额 %GG:F^X#  
amount of contribution 供款数额 c]3% wL  
amount of indebtedness 负债款额 f6@fi`U ,  
amount of principal of the loan 贷款本金额 $J}d6%   
amount of rates chargeable 应征差饷数额 @y?<Kv}s  
amount of share capital 股本额  &0! f_  
amount of sums assured 承保款额 4Rj;lAlwB  
amount of variation 变动幅度 ,5`pe%W7  
amount of vote 拨款数额 KKpO<TO  
amount payable 应付款额 xrb %-vT  
amount receivable 应收款额 Rrh?0qWs  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \l)<NZ\  
analysis 分析 =8FV&|fP  
ancillary risk 附属风险 "|<6 bA  
annual account 周年帐目;周年帐目报表;年度决算;年结 X-,scm  
annual accounting date 年结日期 3{OY&   
annual allowance 每年免税额;年积金;年度津贴;年津 ,Yx"3i,  
annual balance 年度余额 L7oLV?k  
annual disposable income 每年可动用收入 jzCSxuZ7O  
annual estimates 周年预算 CGmObN8~'F  
annual fee 年费 M\\t)=q  
annual general meeting 周年大会 ;o* n*N  
annual growth rate 年增率;每年增长率 1haNca_6,  
annual long-term supplement 长期个案每年补助金 mRVE@ pc2X  
annual pensionable emolument 可供计算退休金的年薪 XwWp4`Fd  
annual report 年报 &s m7R i  
Annual Report on the Consumer Price Index 《消费物价指数年报》 HRP4"#9R  
annual return 周年报表;周年申报表;每年报税表格 ]r++YIg!j  
Annual Return Rules 《周年报表规则》 |KEq-  
annual review of consumer prices 每年消费物价回顾  =d07c  
annual roll-forward basis 逐年延展方式 "A\.`*6  
annual salary 年薪 Q(Q .(  
annual statement 年度报表;年度决算表 K6"#&0  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 7u8HcHl  
annuitant 年金受益人 c *<"&  
annuity 年金 44;ZX$HL  
annuity contract 年金合约 ` O;+N"v  
annuity on human life 人寿年金 ?S&pq?   
antecedent debt 先前的债项 pdCn98}%-  
ante-dated cheque 倒填日期支票 &%3$zgvR  
anticipated expenditure 预期开支 7g@P$e]  
anticipated net profit 预期纯利 2p'ujAK  
anticipated revenue 预期收入 *a }NRf}W  
anti-inflation measure 反通货膨胀措施 fu3~W  
anti-inflationary stance 反通货膨胀立场 ,=o)R,[  
apparent deficit 表面赤字 P=v 0|Y*q|  
apparent financial solvency 表面偿债能力 %J)n#\  
apparent partner 表面合伙人 d#~^)r  
application for personal assessment 个人入息课税申请书 Oa7x(wS  
application of fund 资金应用 =~;SUO  
application to release as liquidator and to destruct the books of accounts and documents R1.No_`PHq  
申请免除清盘人职务及毁灭帐簿与文件 n27df9L  
appointed actuary 委任精算师 :5 XNV6^|  
appointed auditor 委任核数师;委任审计师 v4_p3&aj  
appointed trustee 委任的受托人 (Uk1Rt*h  
appointer 委任人 eteq Mg}M  
apportioned pro rata 按比例分摊 Vf?+->-?{  
apportionment 分配;分摊 =apcMW(zn  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #H]b Xr  
apportionment formula 分摊方程式 Hj&mwn]  
apportionment of estate duty 遗产税的分摊 pPr/r& r  
appraisal 估价;评估 rHhn)m  
appreciable growth 可观增长 #XSs.i{  
appreciable impact 显着影响 cH$zDm1  
appreciable increase 可观增长 />1Ndj  
appreciation 增值;升值 ="%nW3e@  
appreciation against other currencies 相对其他货币升值 mDJF5I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 GJlkEWs  
appreciation tax 增值税 %4X#|22n  
appropriation 拨款;拨用;拨付 < H1+qN=]`  
appropriation account 拨款帐目 iq s  
Appropriation Bill 拨款法案 ~~J xw ]  
appropriation-in-aid system 补助拨款办法 &+t! LM  
approved assets 核准资产 w.s-T.5.j  
approved basket stock 认可一篮子证券 ( `V  
approved budget 核准预算 f n]rMH4>  
approved charitable donation 认可慈善捐款 Z.9 ?u;  
approved charitable institution 认可慈善机构 aDJ\%  
approved currency 核准货币;认可货币 lgR;V]^YX  
approved estimates 核准预算 }` &an$Mu  
approved estimates of expenditure 核准开支预算 Yt^<^l77D  
approved overseas insurer 核准海外保险人 ym*,X@Qg^  
approved overseas trust company 核准海外信托公司 (#zSVtZ  
approved pooled investment fund 核准汇集投资基金 Rx';P/F0C  
approved provident fund scheme 认可公积金计划 R7'a/  
approved provision 核准拨款 Vp3r  
approved redeemable share 核准可赎回股份 |Ld/{&Qr  
approved regional stock 认可地区性证券 vfb~S~|U6g  
approved retirement scheme 认可退休金计划 B(}u:[ b^S  
approved subordinated loan 核准附属贷款 i1ph{;C  
arbitrage 套戥;套汇;套利 &V. ps1  
arbitrageur 套戥者;套汇者 dQhh,}  
arbitrary amount 临时款项 DK2m(9/`3  
arrangement 措施;安排;协定 +(>!nsf  
arrears 欠款 5p9zl=mT  
arrears of pay 欠付薪酬 +h!OdWD9  
arrears of revenue 逾期未收税款;逾期未收的帐项 jVh I`F{n  
articles of association 组织章程;组织细则;组织章程细则 {/f\lS.5g  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 FmU>q)  
ascertainment of profit 确定利润 *.g0;\HF  
"Asia Clear" “亚洲结算系统” UclQo~ 3  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 y\}39Z(]  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 REd"}zDI  
Asian Development Fund [ADF] 亚洲发展基金 ?QzA;8H  
Asian dollar bond 亚洲美元债券 Z#8O)GK  
Asian dollar market 亚洲美元市场 Y yI4T/0s_  
Asian dollar rate 亚洲美元利率 ,,*i!%Adw  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 4]\ f}  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 XhF7%KR  
asked price 沽盘;喊价;索价;卖方报价 j\V9o9D  
assessable income 应评税入息 gQpF(P  
assessable loss 应评税亏损 jY.iQBhjEB  
assessable profit 应评税利润 7|~j=,HU+Z  
assessable value 应评税值 3:q\]]]S  
assessed profit 估定利润 BIx Z4Ft  
assessed value 经评估价值 PFP/Pe Ng;  
assessment 评税;评定;估价;评税单 )ESF)aKMiz  
assessment number 评税编号;估价编号 5o2W[<%v  
assessment of additional tax 补加税评税 TF)OBN~/  
assessment of performance 业绩评估;实绩评价 &?.k-:iN  
Assessor 评税主任 h/9{E:ML  
asset price bubbles 资产价格泡沫 4J lB\8rc  
asset-backed securities 具资产保证的证券 l.tNq$3pS  
assets accretion 资产增值 yHvF"4]  
assets and liabilities 资产与负债 6>I{Ik@>  
assets betterment statement 资产递增表;资产改进表 aOWE\I c8  
assets lending 实物放款;有抵押贷款 ! E\xn^  
assets of the company passing on the death 死者去世时转移的公司资产  ;d"F'd  
assets pledged as security for liabilities 用作负债抵押的资产 q%HT)^F9oO  
assets portfolio 资产投资组合 7C7eX J9q  
assets price 资产价格 {~=Edf  
assets quality 资产质素 )"j)9RQ}  
assets realization 资产变现 !ueyVE$1  
assets refinancing arrangement 资产再集资安排 cO$ PK  
assets securitization 资产证券化 wKe$(>d"L  
assets situated outside Hong Kong 在香港以外地方的资产 M[wd.\ %  
assets stripping 削减资产;拆卖资产 Q}G'=Q]Juz  
assets value 资产值 aL63=y  
assignee 承让人 MMs#Y1dH  
assignment 转让;转让书;转让契 fV[(s7vW  
assignment of interest 权益转让 @=KuoIV  
assignment of letters patent and trade mark 专利证书及商标转让 +8+@Az[e0  
assignment of property 物业转让;物业转让书 2FHWOy /N@  
assignment right 转让权 8= jl]q$<  
assignor 转让人 e=b>:n  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 [<~1.L^I  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 W}6(;tI  
associate member 附属会员 _sU|<1  
associated body corporate 相联法人团体 l V[d`%(  
associated company 相联公司;联属公司 {3RY4HVT?  
associated corporation 相联法团 sS$"6  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] AF5$U8jf  
公认会计师公会〔英国〕 !f~ =p  
Association of Futures Exchange Brokers 香港期货经纪协会 ]fH U/%  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 )wU.|9o]M  
association of underwriters 承保人组织 JX_hLy@`  
assumption of control 接管 3JuWG\r)l  
assurance 担保;保险;转易;转易书 dQfVdqg  
assurance of interest 权益的转易 i#I+   
at 19XX price 按一九XX年价格计算 TV$Pl[m   
at a discount 按赔价计算;按贴水价格计算;打折扣 (<?6X9F:N  
at a premium 按溢价计算;按升水价格计算 V=";vRS8  
at call 通知付款;按通知 ?2ZggV  
at constant market price 按固定市价计算 !mFx= +  
at constant price 按固定价格计算 #V4kT*2P)  
at cost 按成本计算 ,o(7z^1Pe;  
at current market price 按当时市价计算;按现时市价计算 kz]vXJ  
at current price 按当时价格计算;按现时价格计算 Pkx*1.uo  
at factor cost 按要素成本计算;按生产要素成本计算 57/9i> @  
at money-of-the-day price 按付款当日价格计算 x\qS|q\N  
at or better 按指定或较佳价位〔买卖指令〕 G([8Q8B4 +  
at par 按面值计算;平价 Vl;GQe  
at sight 见票即付 w9D<^(_}/  
at the close 按收市盘 FYIzMp.4  
at the opening 按开市盘 Yk',a$.S  
attestation 见证;见证条款 ]"SH pq  
at-the-money option 平价期权 E\N?D  
attorney 受权人;受托代表人 %mR roR6  
attornment 新拥有人承认书 (P;z* "q  
attributable profit 可归属利润 =ogzq.+|  
attributable share value 可归属股份价值 .k5 TQt  
Auckland Stock Exchange 奥克兰证券交易所 }V.Wp6"S   
auction 拍卖 ZA@QP1  
auctioneer 拍卖商 b&.j>=  
audit 审计;核数 4am`X1YV#  
Audit Commission 审计署 ]^,<Ez  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] >Lo 0,b$  
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〕 8>.l4:`  
audit review 帐目审查 jg8j>" Vj>  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 7Mxw0 J  
audited account 审计帐目;经审计的帐目 _RG!lmJV  
audited annual account 经审计的周年帐目 eto3dJ!R  
audited balance sheet 经审计的资产负债表 9g3J{pKcZ  
auditor 核数师;核数主任;审计师 YDBQ6X  
auditor's certificate 核数师证明书;审计师证明书 yYmV^7G  
auditor's report 核数师报告;审计师报告 ^p#f B4z  
Aussie bond 澳元债券 ra \Moy  
austerity budget 紧缩预算 mG[S"?C  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司  j I  
Australia All Ordinaries Index 澳洲所有普通股票指数 tjZ.p.IlG  
Australian Dollar [AUD] 澳元 %)[mbb  
Australian Options Market 澳大利亚期权市场 %MyA;{-F6  
Australian Securities Commission 澳洲证券事务监察委员会 @MIBW)P<  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 jRN*W2]V  
Australian Stock Exchange 澳大利亚证券交易所 0ra VC=[  
Austrian Schilling [ATS] 奥地利先令 w[w{~`([",  
authentication 认证;鉴证 #~um F%#  
authority to purchase 委托购买证;委购书 ND[u$N+5x"  
authorization 认可;核准;授权;授权书 |He,v/r  
authorization by direction 指示授权 l,}{Y4\G  
authorization by instruction 指令授权 qJQE|VM&  
authorization by warrant 令状授权 WN9 <  
authorization of unit trust 单位信托的认可 %=x|.e@J  
authorized agent 指定代理人 Y%9S4be  
authorized capital 法定资本 uN bOtA  
authorized clerk 出市员 T^h;T{H2  
authorized dealer 认可交易商 bX#IE[Yp}  
authorized financial institution 认可财务机构 7sECbbJT  
authorized fund 认可基金 5Cxh >,k  
authorized fund house 获授权的基金公司;认可基金公司 "Y@rNmBj  
authorized institution 认可机构 &Im{p7gf!b  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ")|3ZB7>*  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 m7X&"0X  
authorized insurer 获授权保险人;获认可承保人 j:D@X=|  
authorized investment 特准投资项目 QC.WR'.  
authorized person 获授权人 p2}$S@GD  
authorized representative 获授权代表 <,qJ% kc  
authorized share capital 法定股本 ,2mnjq/*Z  
automated quotation system 自动报价系统 P;[5#-e  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] }K,:aN,44\  
自动交易系统〔香港期货交易所有限公司〕 NVx`'Il8 "  
automatic adjustment mechanism 自动调整机制 xQ4D| &  
automatic adjustment system 自动调整系统 `j*&F8}  
Automatic Clearing House 自动票据交换所 Ko6 tp9G  
automatic exchange rates accumulation system 自动化汇率累集系统 w)-@?jN  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 87%t=X  
automatic teller machine [ATM] 自动柜员机 P9Hv){z  
autopay 自动转帐 ^_b+o  
available assets 可用资产 ,j wU\xo`C  
available fiscal reserve 现存财政储备 >E^?<}E~.  
available profit 可用利润 <apsG7(7  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 fLK*rK^{"  
average 平均;平均数;海损 a5WVDh, cR  
average basic salary 平均基本薪金 vTN/ho,H  
average consumer expenditure 平均消费开支;一般消费开支 $|.x!sA  
average cost 平均成本 j"o`K}C  
average cost of land production 增辟土地平均成本 J 2%^%5&0  
average daily turnover 平均每日成交额 |M|'S~z  
average daily wage rate 平均每日工资率 !!&H'XEJV  
average expenditure pattern 平均开支模式 Ggy_ Ctu  
average growth rate 平均增长率 cSCO7L2E18  
average net fixed assets 固定资产平均净值 .58>KBj(  
average of relatives 相对价格平均数  FRI<A8  
average price 平均价格 }h<\qvCcU  
average propensity to consume 平均消费倾向;一般消费倾向 8[(eV.  
average propensity to save 平均储蓄倾向;一般储蓄倾向 E> Ukxi1  
average rate 平均率 )t={+^Xe  
average revenue 平均收入;平均收益 kvs^*X''Ep  
average stock 平均库存;平均存货 \&]M \  
average yearly rent 平均年租 FH}n]T  
avoidance of double taxation 避免双重课税 ]g-(|X~>  
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  g#~jF  
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