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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: 8A u W>7_  
A share A股;甲类股份 yQ&C]{>TS  
abatement of tax 减税;减扣免税额 1Ve~P"w  
ABN AMRO Bank N.V. 荷兰银行 Zlygx  
above-the-line expenditure 线上项目支出;经常预算支出 >X5RRSo  
above-the-line receipt 线上项目收入;经常预算收入 Kk|)N3AV:  
ABSA Asia Limited 南非联合亚洲有限公司 "I@akM$x  
absolute change 绝对数值变更 -KZ9TV # R  
absolute expenditure 实际开支 ;wZplVB7y  
absolute guideline figure 绝对准则数字 $bN_0s0:'  
absolute interest 绝对权益 Xo6zeLHO  
absolute order of discharge 绝对破产解除令 }Nma %6PfV  
absolute profit margin 绝对利润幅度 EoS6t  
absolute value 实值;绝对值 g!)*CP#;  
absolutely vested interest 绝对既得权益 ]O0u.=1k  
absorbed cost 已吸收成本;已分摊成本 PWO5R]  
absorption 吸收;分摊;合并 Q9Go}}n  
absorption rate 吸收率;摊配率;分摊率 Zv9%}%7p  
ACB Finance Limited 亚洲商业财务有限公司 e2pFX?  
acceptable form of reciprocity 合理的互惠条件 2(P<TP._E  
acceptable rate 适当利率;适当汇率 LKZv#b[h  
acceptance agreement 承兑协议 -$,'|\Y  
acceptance for honour 参加承兑 Owv}lJ  
acceptor 承兑人;接受人;受票人 kovJ9  
acceptor for honour 参加承兑人 .&h|r>*|J  
accident insurance 意外保险 Sw>,Q-32  
Accident Insurance Association of Hong Kong 香港意外保险公会 t@iw&> 8z  
accident insurance scheme 意外保险计划 \VypkbE+  
accident year basis 意外年度基准 $yUPua/-  
accommodation 通融;贷款 cE?p~fq<  
accommodation bill 通融票据;空头票据 r[#*..Y  
accommodation party 汇票代发人 ?KE:KV[Y  
account balance 帐户余额;帐户结余 @ 0/EKWF  
account book 帐簿 f>m ! }F:  
account collected in advance 预收款项 #IJ6pg>K  
account current book 往来帐簿  "Id 1H  
account of after-acquired property 事后取得的财产报告 NS "1zR+  
account of defaulter 拖欠帐目 <S12=<c?'  
account payable 应付帐款 DU-dIq i  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 o@ L '|#e  
account receivable 应收帐款 (?i4P5s[!  
account receivable report 应收帐款报表 }}oIZP\qM  
account statement 结单;帐单;会计财务报表 " BU4\QF-  
account title 帐户名称;会计科目 *@W B aN+  
accountant's report 会计师报告 =<AG}by![  
Accountant's Report Rules 会计师报告规则 j!@, r^(  
accounting and auditing procedure 会计与审计程序;会计与核数程序 `H9 !Z$7G  
Accounting Arrangements 《会计安排》 OU*skc>  
accounting basis 会计基础 j@4]0o  
accounting by Official Receiver 破产管理署署长呈交的帐目 >GmO8dK  
Accounting Circular 《会计通告》 &4*f28 s  
accounting class 会计类别 <y#@v  G  
accounting date 记帐日期;会计结算日期 N37CAbw0  
accounting for money 款项核算 U? ;Q\=>  
Accounting Officer 会计主任 rmdg~  
accounting period 会计报告期;会计期 fVi[mH0=+  
accounting policy 会计政策;会计方针 MOm+t]vq1  
accounting practice 会计惯例 z9v70 q  
accounting principle 会计准则 vOl3utu7  
accounting record 会计记录 2Tv W 6  
accounting report 会计报告 $F]*B `  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 g'EPdE  
Accounting Society of China 中国会计学会 di<g"8  
accounting statement 会计报表 +;bZ(_ohG  
accounting system 会计制度;会计系统 :*cd$s  
accounting transaction 会计事项;帐务交易 'CRjd~L  
accounting treatment 会计处理 []?*}o5&>T  
accounting year 会计年度 3@1$y`SN  
accretion 增值;添加 G\(*z4@Gz  
accrual 应计项目;应累算数目 dki3(  
accrual basis 应计制;权责发生制 V|<'o<h8  
accrual basis accounting 应计制会计;权责发生制会计 lQ4$d{m`  
accrue 应累算;应计 Q,};O$h  
accrued benefit 应累算利益 4Vd[cRh2  
accrued charges 应计费用 gyU=v{].  
accrued cumulative preference share dividend 应累算的累积优先股股息 5JG`FRW!  
accrued expenses 应累算费用 {5+ 39=(  
accrued interest payable 应付利息;应计未付利息 (R9"0WeF  
accrued interest receivable 应收利息;应计未收利息 2<d'!cm  
accrued right 累算权益 nk;+L  
accruing profit 应累算的利润 f*^bV_  
accumulated fiscal reserve 累积财政储备 XMaw:Fgr  
accumulated profit 累积利润;滚存溢利 ZbH_h]1$D  
accumulated reserve 累积储备 j_b/66JyN  
accumulation of surplus income 累积收益盈余 Zj0h0Vt  
acquired assets 既得资产 Z5`V\$  
acquisition 收购;购置;取得 PH?<)Wj9i  
acquisition cost 购置成本 ('.I)n  
acquisition expenses 购置费用 8[a N5M]  
acquisition of 100% interest 收购全部股权 Ft_g~]kZo  
acquisition of control 取得控制权 FR\r/+n:t0  
acquisition of fixed assets 购置固定资产 }Q-Tw,j  
acquisition of shell “买壳” ${97G#  
acquisition price 收购价 C%/@U[;  
act of God 天灾 _6L'}X$)N  
acting partner 执事合伙人 7}(YCZny5  
active market 买卖活跃的市场;交投畅旺的市场;旺市 =r&i`L{]  
active partner 积极参与的合伙人 ;x/. 8fA  
active trading 交投活跃 |_a^+!P  
actual circulation 实际流通 fS%B/h=  
actual cost 实际成本 "Q{7X[$$^  
actual expenditure 实际开支;实际支出 u=0161g  
actual income 实际入息;实际收入;实际收益 U?Vik  
actual market 现货市场 ]UZP dw1D  
actual price 现货价;实际价格 ghk"XJ|  
actual profit 实际利润 }$ a *XY1  
actual quotation 实盘;实际价位;实际报价 r/QI-Cf&  
actual year basis 按实际年度计算 6HH:K0j3'  
actuals 实货 u5`b")a  
actuarial investigation 精算调查 %iZ~RTY6 !  
actuarial principle 精算原则 qr~zTBT] E  
actuarial report 精算师报告 P7 5@Yu(  
Actuarial Society of Hong Kong 香港精算学会 *~.'lE%[U  
actuarial valuation 精算师估值 ~ x J#NC+  
actuary 精算师 Xod/GY G  
ad referendum agreement 暂定协议;有待覆核的协定 Q{ { =  
ad valorem duty 从价税;按值征税 ,<TJh[TzC6  
ad valorem duty system 从价税制 #.LI `nYA  
ad valorem fee 从价费 Ol;"}3*Z*  
ad valorem tariff 从价关税 f^Q)lIv  
additional allowance 额外免税额 Q{~;4+ZD  
additional amount for unexpired risk 未过期风险的额外款额 "DRiJ.|APs  
additional assessable profit 补加应评税利润 B.);Ju  
additional assessment 补加评税 -y/Y%]%0  
additional commitment 额外承担 T6\d]  
additional commitment vote 额外承担拨款 w~n+hhMF  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }xgs]\^,73  
additional dependent parent allowance 供养父母额外免税额 yXf+dMv  
additional provision 额外拨款 FQ/z,it_i  
additional stamp duty 附加印花税 i{r[zA]$  
additional tax 补加税罚款;补加税款 Z,>owoP4  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 wid  
adjudged bankrupt 被裁定破产 eXkpU7w;  
adjudicated bankrupt 裁定破产人 @J6V ,  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ]@l;;Sp  
adjudication of bankruptcy 裁定破产;宣告破产 9q2x}  
adjudication of insolvency 裁定无力偿还债务 Seq ^o=  
adjusted actual 经调整的实数;调整后的实数 z\K-KD{Ad  
adjusted current assets 经调整的流动资产;调整后的流动资产 WqHp23  
adjusted figure 经调整的数字;调整后的数额 .AF\[IQ  
adjusted liabilities 经调整的负债;调整后的负债 ( ;KTV*1  
adjusted loss 经调整的亏损;调整后的亏损 #5X+. !L  
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 Yv[<c!\   
adjusted profit 经调整的利润;调整后的利润 #z c$cr  
adjusted surplus 经调整的盈余额;调整后的盈余额 ]hbrzv o  
adjusted value 经调整的价值;调整后的价值 &b]_#c   
adjustment 调整;修订;理算〔保险〕  o%$R`;  
adjustment centre 调剂中心 p`'3Il3  
adjustment lag 调整过程的时间差距;调整时差 )0=H)k0  
adjustment mechanism 调整机制 G(1_P1  
adjustment of loss 亏损调整 `b_n\pf ]  
adjustment process 调整过程;调整程序 /K<>OyR?  
adjustment range 调整幅度 iS`ok  
administered exchange rate 受管制汇率 R l)g[s  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Y*S(uqM  
administration expenses 行政费用 IYhn*  
administration fee 手续费;行政费 ^[q/w<_j~  
administration in bankruptcy 破产管理 1W7ClT_cQ  
administration order 遗产管理令 _V3}F1?W  
administrator 管理人;遗产管理人 [6nN]U~Y  
administrator of the estate 遗产管理人 6)~7Uf:<v  
admission of debt 债项承认书 Zy>y7O(,  
admission of proof 接纳债权证明 d 0:;IUG  
advance 放贷款项;垫付款项;预支款项;预付款项 0aYoc-( A  
advance account 暂支帐目;预付款帐户 e )]  
advance compensation 预付补偿金 =b Q\BY#  
advance from shareholder 股东垫款 Bey9P)_Of  
advance pending reimbursement 预支以待日后付还 o9Tsyjbj  
advanced economy 先进经济体系 gbu)bqu2x  
advancement 预付;预付财产 mqiCn]8G  
advances warrant 垫款令 0 R>!jw  
advancing 贷出 O#)YbaE  
adverse balance 逆差 +Ecn  
adverse exchange 逆汇 qh6Q#s>tH  
advertisement addressed to shareholders 在报章刊登的致股东通告 l^__oam  
advice for collection 托收通知书 QL-E4]   
advice of drawing 提款通知书;汇票通知书 [`1@`5SL-  
advice of payment 付款通知 \CYKj_c  
Advisory Committee [Securities and Futures Commission] :7s2M  
谘询委员会〔证券及期货事务监察委员会〕 B06W(y,3Q>  
Advisory Committee on Diversification 经济多元化谘询委员会 |sAl k,8s  
affidavit 誓章;遗产申报誓章 !@FzP@  
affidavit of no receipt 述明无收款的誓章 QPB ^%8  
affiliate 联号;联营公司;附属公司 F2Mxcs* M  
affiliated company 附属公司;联号;联营公司 H)X&5E  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 /WIH#M  
affordability 负担能力 t1!>EI`  
African Development Bank [AfDB] 非洲开发银行 /7WdG)'  
after-acquired property 事后取得的财产 `_3 Gb  
after-hours dealing 市后交易 @\U] hN?  
after-tax profit 税后盈利;税后利润;税后溢利 $WsyAUl  
agency agreement 代理协议 2 yRUw  
agency expenses 代理机构的开支 ixB"6O  
agency fee 代理费 'lOpoWDL  
Agency Law 《代理法》 M|UCV_omN  
agent 代理人;承销人 IJLuu@kRm,  
agent of company 公司代理人 H4W!@"e  
agent's fee 代理人费;经纪费 <#)Q.P  
aggregate 总计;总数;总体数字 g!`^!Q/($  
aggregate amount 总款额;总额 sLc,Dx"+  
aggregate assets and liabilities 总体资产与负债 N <M6~  
aggregate at constant price 按固定价格计算的总体数字  bDq<]h_7  
aggregate demand 总需求 xr31< 4B  
aggregate gross position 总持仓量 h~ehZJys  
aggregate limit 总限额 ,be$ ~7qS  
aggregate of salaries tax 合计薪俸税 aoGns46Y  
aggregate performance 总体表现;总体业绩 / LLo7"  
aggregate supply 总体供应 RH;A|[7T&  
aggregate surplus 总盈余 $,nidK!"  
aggregate total 整体总额 Ru$%gh>v  
aggregate value 总值;合计价值 /'bX}H(dq  
aggregated basis 合计基准 Y,-! QFS#  
aggregated net chargeable income 合计应课税入息实额 X:QRy9]  
aggregation 合并计算;合计;总和 $ou/ Fn  
aggregation of incomes of husband and wife 夫妇入息合并计算 s6Il3K f  
aggregation of property 财产的总和 $NBQv6#:  
agio 差价;贴水 /wi/i*;A  
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》 &_'3(xIO  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment #`%V/#YK  
《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》 JHJ]BMm  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 3.h0  
《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》 (bD#PQXzm  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ?BU?c:"f  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 oKPG0iM:  
agreement for a settlement 授产协议 8k^1:gt^  
agreement for assignment 转让协议 ~bgM*4GW  
agreement for sale 售卖协议;买卖协议 r<DPh5ReY  
agreement for sale and purchase 买卖协议 `6v24?z  
agreement for the payment of interest 支付利息协议 Tzfk_h3hE  
agreement for the repayment of money 还款协议 |W5lhx0U  
agreement of reinsurance 再保险协议 i({MID)/_  
Agricultural Bank of China 中国农业银行 cEK#5   
air passenger departure tax 飞机乘客离境税 P9M%B2DQ6f  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 v|nt(-JX  
airport tax 机场税 <=%G%V_s  
alcohol duty 酒精税 LKg9{0Y:  
alienation 让与;让渡;转让 U[hokwZ  
alimony 生活费;赡养费 k|cP]p4,  
All Ordinaries Index [AOI] 所有普通股指数 -2Dgr\M  
all risks 全险;综合险 N({-&A.N  
All Sales Record for Stock Market 《股票市场成交报告》 ,hCbx #h  
Allied Capital Resources Limited 新联财务有限公司 )4n]n:FjN  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 {]O.?Yru?  
allocation letter 拨款信件 U/-|hfh  
allocation of fund 分配款项;预留款项 dlwOmO'Bm)  
allocation of profit 利润分配;溢利分配 :DFtH13qO  
allocation warrant 拨款令 Eg1|Kg\&  
allotment 分配;配股 )IKqO:@  
allotment notice 股份配售通知;配股通知 4H`B]Zt7  
allotment of shares 股份分配 CW,|l0i  
allowable 可获宽免;免税的 e_3B\59k  
allowable business loss 可扣除的营业亏损 J>fq5  
allowable expenses 可扣税的支出 S~^]ib0  
allowance 免税额;津贴;备抵;准备金 /&5:v%L  
allowance for debts 债项的免税额 N"zl7.E  
allowance for depreciation by wear and tear 耗损折旧免税额 Sre:l'.  
allowance for funeral expenses 殡殓费的免税额 )O>M~  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 1|$J>  
allowance for repairs and outgoings 修葺及支出方面的免税额 *nwH1FjH  
allowance to debtor 给债务人的津贴 w=thaF.  
alteration of capital 资本更改 s^/2sjoL  
alternate trustee 候补受托人 $I9U.~*  
amalgamation 合并 }'h\;8y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d,o|>e$  
ambit of charges 征税范围;收费范围 Us3zvpy)o  
amended valuation 经修订的估值 4\ny]A:~  
American Commodities Exchange 美国商品交易所 M%5_~g2n'\  
American Express Bank Limited 美国运通银行 0<nW nD,z  
American Stock Exchange 美国证券交易所 5[P^O6'  
amortization 摊销 z\Z+>A  
amount due from banks 存放银行同业的款项 2c3/iYCKP  
amount due from banks abroad 存放海外银行同业的款项 =27ZY Z  
amount due from holding companies 控股公司欠款 a4",BDx  
amount due from local banks 存放本港银行同业的款项 7/dp_I}cO  
amount due to banks 银行同业的存款 ^CB@4$!   
amount due to banks abroad 海外银行同业的存款 tD]vx`0>  
amount due to holding companies 控股公司存款 LWV^'B_X-  
amount due to local banks 本港银行同业的存款 'r} y{`3M  
amount due to outport banks 外埠银行同业的存款 G_xql_QR  
amount for note issue 发行纸币的款额 H`7T;`Yb  
amount of bond 担保契据的款额 VgMuX3=  
amount of consideration 代价款额 >n%ckL|rG  
amount of contribution 供款数额 Kp6%=JjO  
amount of indebtedness 负债款额 iGNZC{  
amount of principal of the loan 贷款本金额 1:4u]$@E  
amount of rates chargeable 应征差饷数额 E/_n}$Z  
amount of share capital 股本额 Cm-dos  
amount of sums assured 承保款额 h2 >a_0"  
amount of variation 变动幅度 35YDP|XZb  
amount of vote 拨款数额 @ZtvpL}e  
amount payable 应付款额 $Y%,?>AL<  
amount receivable 应收款额 3H%bbFy  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v5.KCc}"  
analysis 分析 5E2T*EXSh  
ancillary risk 附属风险 * K0aR!  
annual account 周年帐目;周年帐目报表;年度决算;年结 f_IsY+@  
annual accounting date 年结日期 -90X^]  
annual allowance 每年免税额;年积金;年度津贴;年津 :*J!  
annual balance 年度余额 +<WNAmh   
annual disposable income 每年可动用收入 ge% tj O  
annual estimates 周年预算 m21H68y  
annual fee 年费 4cDe'9 LA  
annual general meeting 周年大会 v=-T3 n  
annual growth rate 年增率;每年增长率 +KIFLuL  
annual long-term supplement 长期个案每年补助金 _"82W^Wi  
annual pensionable emolument 可供计算退休金的年薪 s_U--y.2r(  
annual report 年报 ]F"@+_E  
Annual Report on the Consumer Price Index 《消费物价指数年报》 cY.5z:7u~v  
annual return 周年报表;周年申报表;每年报税表格 3GXmyo:o$  
Annual Return Rules 《周年报表规则》 KnUVR!H|  
annual review of consumer prices 每年消费物价回顾 [2z >8 SL  
annual roll-forward basis 逐年延展方式 8aW<lu  
annual salary 年薪 >&Vz/0  
annual statement 年度报表;年度决算表  r^,"OM]  
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 #}[NleTVt  
annuitant 年金受益人 U+ V yH4"  
annuity 年金 y.::d9v  
annuity contract 年金合约 `=2p6<#z  
annuity on human life 人寿年金 _: !7M ^IU  
antecedent debt 先前的债项 ;;Jx1Q  
ante-dated cheque 倒填日期支票 FMC]KXSd  
anticipated expenditure 预期开支 {G{ >Qa|  
anticipated net profit 预期纯利 | zOwC9-6  
anticipated revenue 预期收入 i_p-|I:hQ  
anti-inflation measure 反通货膨胀措施 a!, X@5  
anti-inflationary stance 反通货膨胀立场 G1wJ]ar  
apparent deficit 表面赤字 UFyk%#L  
apparent financial solvency 表面偿债能力 iO}KERfU  
apparent partner 表面合伙人 1}OM"V  
application for personal assessment 个人入息课税申请书 @Z Dd(xB&  
application of fund 资金应用 i.e4<|{  
application to release as liquidator and to destruct the books of accounts and documents I\|.WrMNi  
申请免除清盘人职务及毁灭帐簿与文件 cPX^4d~9  
appointed actuary 委任精算师 >&Y\g?Z6G  
appointed auditor 委任核数师;委任审计师 L!~ap  
appointed trustee 委任的受托人 j-t"  
appointer 委任人 y_2B@cj  
apportioned pro rata 按比例分摊 LB^xdMXi  
apportionment 分配;分摊 MZ>Q Rf  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lO HW9Z  
apportionment formula 分摊方程式 Y9B"yV  
apportionment of estate duty 遗产税的分摊 5)ooE   
appraisal 估价;评估 a&B@F]+  
appreciable growth 可观增长 >txeo17Ba\  
appreciable impact 显着影响 5e&;f  
appreciable increase 可观增长 %.;;itB  
appreciation 增值;升值 ^t,haO4  
appreciation against other currencies 相对其他货币升值 V2$M`|E  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '|G8yojz  
appreciation tax 增值税 [x -<O:r=P  
appropriation 拨款;拨用;拨付 "lL/OmG  
appropriation account 拨款帐目 yn.[-  
Appropriation Bill 拨款法案 TpxAp',#7  
appropriation-in-aid system 补助拨款办法 X5+$:jq&  
approved assets 核准资产 ix5<h }  
approved basket stock 认可一篮子证券 Twk<<  
approved budget 核准预算 d1 lxz?r  
approved charitable donation 认可慈善捐款 e /L([  
approved charitable institution 认可慈善机构 HP:[aR!2P  
approved currency 核准货币;认可货币 AL|3_+G  
approved estimates 核准预算 D{JwZL@7k2  
approved estimates of expenditure 核准开支预算 C4gzg  
approved overseas insurer 核准海外保险人 ~Jlq.S'  
approved overseas trust company 核准海外信托公司 Qki? >j"  
approved pooled investment fund 核准汇集投资基金 I 1Yr{(ho  
approved provident fund scheme 认可公积金计划 Nr`v|_U  
approved provision 核准拨款 @IOl0db  
approved redeemable share 核准可赎回股份 3Qu-X\  
approved regional stock 认可地区性证券 dEam|  
approved retirement scheme 认可退休金计划 %I@ vMs^  
approved subordinated loan 核准附属贷款 d"thM  
arbitrage 套戥;套汇;套利 nY,LQ0r  
arbitrageur 套戥者;套汇者 |Gr@Mi5  
arbitrary amount 临时款项 P[r$KGz  
arrangement 措施;安排;协定 T NF  
arrears 欠款 SUD~@]N1  
arrears of pay 欠付薪酬 Bq tN=  
arrears of revenue 逾期未收税款;逾期未收的帐项 p:3w8#)MZ  
articles of association 组织章程;组织细则;组织章程细则 wcGv#J],  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 n/YnISt  
ascertainment of profit 确定利润 ulfs Z:  
"Asia Clear" “亚洲结算系统” *T:jR  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 m",G;VN  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 N[N4!k )!$  
Asian Development Fund [ADF] 亚洲发展基金 ."`||@|  
Asian dollar bond 亚洲美元债券 7t+H94KG7  
Asian dollar market 亚洲美元市场 t;_1/ mt  
Asian dollar rate 亚洲美元利率 (*\y  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 LdnTdh?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 \p!m/2  
asked price 沽盘;喊价;索价;卖方报价 l|M|;5TW  
assessable income 应评税入息 +P.JiH`\=  
assessable loss 应评税亏损 l`a_0  
assessable profit 应评税利润 "e/"$z'ca  
assessable value 应评税值 =`l><  
assessed profit 估定利润 " +hUt  
assessed value 经评估价值 fyxc4-D  
assessment 评税;评定;估价;评税单 ^1Bk*?Yx\x  
assessment number 评税编号;估价编号 y(=0  
assessment of additional tax 补加税评税 |7!Bk$(vA  
assessment of performance 业绩评估;实绩评价 juxAyds  
Assessor 评税主任 cG4}daK]d  
asset price bubbles 资产价格泡沫 ~w(A3I.  
asset-backed securities 具资产保证的证券 & d* bQv$  
assets accretion 资产增值 UU ' 9  
assets and liabilities 资产与负债 Y]i:$X]C?X  
assets betterment statement 资产递增表;资产改进表 W9{y1,G9  
assets lending 实物放款;有抵押贷款 ajX] ui  
assets of the company passing on the death 死者去世时转移的公司资产 rw?wlBEG%  
assets pledged as security for liabilities 用作负债抵押的资产 8yM8O #S  
assets portfolio 资产投资组合 S(lqj6aa}  
assets price 资产价格 &LQfs4}a,  
assets quality 资产质素 ,2P /[ :  
assets realization 资产变现 ^Zlbs goZ  
assets refinancing arrangement 资产再集资安排 zR?1iV.]  
assets securitization 资产证券化 qipS`:TER  
assets situated outside Hong Kong 在香港以外地方的资产 {vur9L  
assets stripping 削减资产;拆卖资产 rym*W\AWx  
assets value 资产值 #r]GnC,  
assignee 承让人 C}\kp0mz  
assignment 转让;转让书;转让契  !>Q{co'  
assignment of interest 权益转让 D2zqDo<+;  
assignment of letters patent and trade mark 专利证书及商标转让 wd1>L) T  
assignment of property 物业转让;物业转让书 SRrp= >w?  
assignment right 转让权 ML%JT x0+Z  
assignor 转让人 |RDE/  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ac8su0  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 )4H0Bz2G  
associate member 附属会员 ,? Q1JZPy@  
associated body corporate 相联法人团体 8DFq eY0S  
associated company 相联公司;联属公司 /K_*Drk>  
associated corporation 相联法团 01IfvK  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] @Y#TWt#  
公认会计师公会〔英国〕 :^]Fp UY  
Association of Futures Exchange Brokers 香港期货经纪协会 A[f `xE  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ZL9|/ PY  
association of underwriters 承保人组织 ,.&D{ $1W  
assumption of control 接管 3w! NTvp  
assurance 担保;保险;转易;转易书 fqn;,!D?9  
assurance of interest 权益的转易 _V` QvnT}  
at 19XX price 按一九XX年价格计算 ~L.5;8a3Pe  
at a discount 按赔价计算;按贴水价格计算;打折扣 ZQmg;L&7  
at a premium 按溢价计算;按升水价格计算 $BOpjDV8  
at call 通知付款;按通知 {<i(aq?  
at constant market price 按固定市价计算 '@"A{mrE  
at constant price 按固定价格计算 <XzRRCYQ  
at cost 按成本计算 ='(;!3ZH  
at current market price 按当时市价计算;按现时市价计算 EpENhC0  
at current price 按当时价格计算;按现时价格计算 vb`:   
at factor cost 按要素成本计算;按生产要素成本计算 }RQ'aeVl(  
at money-of-the-day price 按付款当日价格计算 ?:W=ddg  
at or better 按指定或较佳价位〔买卖指令〕 d%oHcn  
at par 按面值计算;平价 (>dL  
at sight 见票即付 $C8s  
at the close 按收市盘 q2M%AvR  
at the opening 按开市盘 N]G`]  
attestation 见证;见证条款 .G|U#%"6x  
at-the-money option 平价期权 o^u}(wZ{  
attorney 受权人;受托代表人 =E&1e;_xlE  
attornment 新拥有人承认书 e(9K.3 @{  
attributable profit 可归属利润 e{.P2rnh  
attributable share value 可归属股份价值 xP 3>8Y  
Auckland Stock Exchange 奥克兰证券交易所 SnoEi~Da  
auction 拍卖 ,;yaYF 6|/  
auctioneer 拍卖商 t<cWMx5ra  
audit 审计;核数 j0S[JpoF  
Audit Commission 审计署 ZOL#Q+U  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 1c`Yn:H^  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 Ua+Us"M3}  
audit review 帐目审查 >8injW3 52  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕  8vUq8[[  
audited account 审计帐目;经审计的帐目 "p&4Sn3T2?  
audited annual account 经审计的周年帐目 Dj w#{WR  
audited balance sheet 经审计的资产负债表 W;8}`k  
auditor 核数师;核数主任;审计师 s_6Iz^]I  
auditor's certificate 核数师证明书;审计师证明书 H#QPcp@  
auditor's report 核数师报告;审计师报告 YV6w}b:  
Aussie bond 澳元债券 kb'l@d#E  
austerity budget 紧缩预算 D \boF+^  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 dkZ[~hEQG-  
Australia All Ordinaries Index 澳洲所有普通股票指数 Rtai?  
Australian Dollar [AUD] 澳元 ~P9^4  
Australian Options Market 澳大利亚期权市场 x8&~  
Australian Securities Commission 澳洲证券事务监察委员会 C3; d.KlV  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 R#/0}+-M  
Australian Stock Exchange 澳大利亚证券交易所 5NMju!/  
Austrian Schilling [ATS] 奥地利先令 X{qa|6S,F  
authentication 认证;鉴证 'WwD$e0=  
authority to purchase 委托购买证;委购书 D*8oFJub  
authorization 认可;核准;授权;授权书 ;(LC{jY  
authorization by direction 指示授权 lV?OYS|4i  
authorization by instruction 指令授权  "-G&]YMl  
authorization by warrant 令状授权 Tg v]30F)  
authorization of unit trust 单位信托的认可 wA6<Buj D  
authorized agent 指定代理人 weIlWxy  
authorized capital 法定资本 )lVplAhZD  
authorized clerk 出市员 i\\,Z L  
authorized dealer 认可交易商 'z Qp64]F  
authorized financial institution 认可财务机构 Y>K3.*.  
authorized fund 认可基金 ;*e$k7}F  
authorized fund house 获授权的基金公司;认可基金公司 I0sw/,J/Z  
authorized institution 认可机构 8FBXdk?A  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 wQX%*GbL2  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 0f,Ii_k bT  
authorized insurer 获授权保险人;获认可承保人 <:~'s]`zf  
authorized investment 特准投资项目 d'p@[1/  
authorized person 获授权人 G3t\2E9S  
authorized representative 获授权代表 `R:HMO[ow  
authorized share capital 法定股本 9Oc(Gl5az  
automated quotation system 自动报价系统 - [7S.  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] h>n<5{zqM  
自动交易系统〔香港期货交易所有限公司〕 xQ8?"K;iX  
automatic adjustment mechanism 自动调整机制 \eS-wO7%  
automatic adjustment system 自动调整系统 _({K6adb  
Automatic Clearing House 自动票据交换所 0EUC8Ni  
automatic exchange rates accumulation system 自动化汇率累集系统 '>UQsAvm  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 PL7_j  
automatic teller machine [ATM] 自动柜员机 m# I  
autopay 自动转帐 G88g@Exk  
available assets 可用资产 -}Gk@=$G  
available fiscal reserve 现存财政储备 ;5=5HYx%  
available profit 可用利润 `wLMJ,@f.  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 WOf*1C  
average 平均;平均数;海损 MT.D#jv&  
average basic salary 平均基本薪金 t8S,C4  
average consumer expenditure 平均消费开支;一般消费开支 WSV% Oy3V  
average cost 平均成本 K$~Ja  
average cost of land production 增辟土地平均成本 \@*D;-b  
average daily turnover 平均每日成交额 fngk<$lvg  
average daily wage rate 平均每日工资率 uJ%XF*>_D  
average expenditure pattern 平均开支模式 s#V:! 7  
average growth rate 平均增长率 ~H`(zzk  
average net fixed assets 固定资产平均净值 P!lTK   
average of relatives 相对价格平均数 hgF4PdO1e  
average price 平均价格 Rm=[Sj84  
average propensity to consume 平均消费倾向;一般消费倾向 %2rUJaOgy$  
average propensity to save 平均储蓄倾向;一般储蓄倾向 bOdyrynh  
average rate 平均率 %hb!1I  
average revenue 平均收入;平均收益 RhumNP<M  
average stock 平均库存;平均存货 Ec|5'Kz]  
average yearly rent 平均年租 r`d.Wy Zj  
avoidance of double taxation 避免双重课税 OeY+Yt0  
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 F7qQrE5bl  
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