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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: Cb.M  
A share A股;甲类股份 Wt=@6w&  
abatement of tax 减税;减扣免税额 v"o@q2f_  
ABN AMRO Bank N.V. 荷兰银行 Q&"oh  
above-the-line expenditure 线上项目支出;经常预算支出 )|AxQPd  
above-the-line receipt 线上项目收入;经常预算收入 %Z,n3iND  
ABSA Asia Limited 南非联合亚洲有限公司 bD|VT  
absolute change 绝对数值变更 Pf?15POg&B  
absolute expenditure 实际开支 4?[1JN>  
absolute guideline figure 绝对准则数字 joZd  
absolute interest 绝对权益 8pp;" "b  
absolute order of discharge 绝对破产解除令 KGI <G  
absolute profit margin 绝对利润幅度 UIht`[(z  
absolute value 实值;绝对值 r6:e 423  
absolutely vested interest 绝对既得权益 Y> ~jho  
absorbed cost 已吸收成本;已分摊成本 {Ve`VV5E  
absorption 吸收;分摊;合并 pK"Z9y&  
absorption rate 吸收率;摊配率;分摊率 In+2~Jw/2!  
ACB Finance Limited 亚洲商业财务有限公司 #^$_3A Y  
acceptable form of reciprocity 合理的互惠条件 F2EX7Crj  
acceptable rate 适当利率;适当汇率 ?32i1F!  
acceptance agreement 承兑协议 \C$cbI=;+  
acceptance for honour 参加承兑 qEl PYN*wF  
acceptor 承兑人;接受人;受票人 vL^ +X`.td  
acceptor for honour 参加承兑人 y=[{:  
accident insurance 意外保险 h(4\k?C5  
Accident Insurance Association of Hong Kong 香港意外保险公会 jpoNTl'  
accident insurance scheme 意外保险计划 rls{~ZRl  
accident year basis 意外年度基准 u]ps-R_$G  
accommodation 通融;贷款 +4rd N\.  
accommodation bill 通融票据;空头票据 m| 7v76(  
accommodation party 汇票代发人 oJ/=&c  
account balance 帐户余额;帐户结余 sBqOcy  
account book 帐簿 VwK7\j V  
account collected in advance 预收款项 Ai5+ ;8z+  
account current book 往来帐簿 K\s<<dRa  
account of after-acquired property 事后取得的财产报告 -dfs8[i  
account of defaulter 拖欠帐目 GMoz$c6n_  
account payable 应付帐款 #CB Kt,  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 jc#gn& 4C  
account receivable 应收帐款 9RkNRB)8  
account receivable report 应收帐款报表 t)~$p#NS  
account statement 结单;帐单;会计财务报表 V{x[^+w7X~  
account title 帐户名称;会计科目 tYSfeU  
accountant's report 会计师报告 GZY:EHuz[  
Accountant's Report Rules 会计师报告规则 2 &_>2"=<@  
accounting and auditing procedure 会计与审计程序;会计与核数程序 &fU48n1Uh  
Accounting Arrangements 《会计安排》 NS*Lv  
accounting basis 会计基础 YQD/vc~8G  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~@[<y1g?nG  
Accounting Circular 《会计通告》 @l5GBsLK  
accounting class 会计类别 9jNh%raG|  
accounting date 记帐日期;会计结算日期 R|wS*xd,  
accounting for money 款项核算 xj3{Ke`6  
Accounting Officer 会计主任 FT J{  
accounting period 会计报告期;会计期 p1mAoVxR  
accounting policy 会计政策;会计方针 && PZ;  
accounting practice 会计惯例 7  `c!  
accounting principle 会计准则 ]v]:8>N  
accounting record 会计记录 W ,v0~  
accounting report 会计报告 *O)i)["  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 iWW >]3Q  
Accounting Society of China 中国会计学会 /WK1(B:  
accounting statement 会计报表 P.1Z@HC  
accounting system 会计制度;会计系统 V-X Ty iv  
accounting transaction 会计事项;帐务交易 3v`@**  
accounting treatment 会计处理 \YF07L]qs-  
accounting year 会计年度 ,^eOwWV  
accretion 增值;添加 U%;E:|  
accrual 应计项目;应累算数目 A* Pz-z>z  
accrual basis 应计制;权责发生制 D*sL&Rt][Y  
accrual basis accounting 应计制会计;权责发生制会计 nHp$5|r<  
accrue 应累算;应计 XJ"xMv  
accrued benefit 应累算利益 %P(2uesd  
accrued charges 应计费用 Py/~Q-8p  
accrued cumulative preference share dividend 应累算的累积优先股股息 8=?U7aw  
accrued expenses 应累算费用 t3K9 |8<  
accrued interest payable 应付利息;应计未付利息 (*V!V3E3#  
accrued interest receivable 应收利息;应计未收利息 nY\X!K65  
accrued right 累算权益 yF+mJ >kj  
accruing profit 应累算的利润 ZW@cw}  
accumulated fiscal reserve 累积财政储备 Ol|fdQ  
accumulated profit 累积利润;滚存溢利 CLJn+Y2  
accumulated reserve 累积储备 %afF%y  
accumulation of surplus income 累积收益盈余 <54KWC86)J  
acquired assets 既得资产 ;z+}|>!  
acquisition 收购;购置;取得 78?cCj{e  
acquisition cost 购置成本 t\Qm2Q)>  
acquisition expenses 购置费用 Vh]=sd<F  
acquisition of 100% interest 收购全部股权 X gtn}7N.  
acquisition of control 取得控制权 L;+e)I]  
acquisition of fixed assets 购置固定资产 CUBL/U\=  
acquisition of shell “买壳” F6:LH,~8   
acquisition price 收购价 2^:iU{  
act of God 天灾 1' dZ?`O  
acting partner 执事合伙人 ;sz_W%-;@  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Xr88I^F;  
active partner 积极参与的合伙人 :&2% x  
active trading 交投活跃 1Oak8 \G  
actual circulation 实际流通 -SzCeq(p%5  
actual cost 实际成本 L6ypn)l  
actual expenditure 实际开支;实际支出 cFuQ>xR1  
actual income 实际入息;实际收入;实际收益 ?MFXZ/3(ba  
actual market 现货市场 Q7/Jyx|  
actual price 现货价;实际价格 ;<xPzf  
actual profit 实际利润 lEb H4 g  
actual quotation 实盘;实际价位;实际报价 $~?)E;S  
actual year basis 按实际年度计算 ^v:XON<  
actuals 实货 Ay%]l| Gm  
actuarial investigation 精算调查 nB5^  
actuarial principle 精算原则 C+mPl+}w  
actuarial report 精算师报告 D}-HWJQA3  
Actuarial Society of Hong Kong 香港精算学会 P*hYh5a  
actuarial valuation 精算师估值 bQI.Qk  
actuary 精算师 w6^TwjjZ$  
ad referendum agreement 暂定协议;有待覆核的协定 (Fq]y5  
ad valorem duty 从价税;按值征税 oU*e=uehj  
ad valorem duty system 从价税制 Y ._O m}H  
ad valorem fee 从价费 ,jD-fL/:  
ad valorem tariff 从价关税 .f!:@fX>=  
additional allowance 额外免税额 G%h+KTw  
additional amount for unexpired risk 未过期风险的额外款额 7;?7q  
additional assessable profit 补加应评税利润 f3:dn7  
additional assessment 补加评税 ]5MT-qU  
additional commitment 额外承担 u9]M3>  
additional commitment vote 额外承担拨款 %+UTs'I  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ft iAty0n  
additional dependent parent allowance 供养父母额外免税额 ]I;owk,  
additional provision 额外拨款 o_ [I#PT  
additional stamp duty 附加印花税 yBv4 xKMH  
additional tax 补加税罚款;补加税款 &b2@+/ F  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 .v9i|E=<~  
adjudged bankrupt 被裁定破产  BrZ17  
adjudicated bankrupt 裁定破产人 Q^?$2ck=  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 {?X +Yw  
adjudication of bankruptcy 裁定破产;宣告破产  ;CV'  
adjudication of insolvency 裁定无力偿还债务 Z 8GIZ  
adjusted actual 经调整的实数;调整后的实数 w[EEA_\  
adjusted current assets 经调整的流动资产;调整后的流动资产 ^?0?*  
adjusted figure 经调整的数字;调整后的数额 %(s2{$3  
adjusted liabilities 经调整的负债;调整后的负债 ma"M?aM  
adjusted loss 经调整的亏损;调整后的亏损 A v;NQt8ut  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 1 7 iw`@  
adjusted profit 经调整的利润;调整后的利润 Y'R/|:YL@  
adjusted surplus 经调整的盈余额;调整后的盈余额 +j$nbU0U  
adjusted value 经调整的价值;调整后的价值 k9VWyq__  
adjustment 调整;修订;理算〔保险〕 2&AX_#P  
adjustment centre 调剂中心 P;|63" U  
adjustment lag 调整过程的时间差距;调整时差 V=Bmpg  
adjustment mechanism 调整机制 {`Mb),G  
adjustment of loss 亏损调整 )]m4FC:  
adjustment process 调整过程;调整程序 Uf?+oc'{  
adjustment range 调整幅度 gAsjkNt?  
administered exchange rate 受管制汇率 87KSV"IU8  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ZOx;]D"s  
administration expenses 行政费用 UM0#S}  
administration fee 手续费;行政费 5D3&6DCH  
administration in bankruptcy 破产管理 M[_Ptqjb  
administration order 遗产管理令 |47 2X&e  
administrator 管理人;遗产管理人 [:A">eYI  
administrator of the estate 遗产管理人 2%`8  
admission of debt 债项承认书 qi8AK(v  
admission of proof 接纳债权证明 ogya~/  
advance 放贷款项;垫付款项;预支款项;预付款项 N2u4MI2  
advance account 暂支帐目;预付款帐户 $ylxl"Y  
advance compensation 预付补偿金 +hlR  
advance from shareholder 股东垫款 4(,X. GVY/  
advance pending reimbursement 预支以待日后付还 >F/E,U ]  
advanced economy 先进经济体系 hWX4 P  
advancement 预付;预付财产 gDX\ p>7  
advances warrant 垫款令 >9<rc[  
advancing 贷出 XqcNFSo)  
adverse balance 逆差 Jr>Nc}!U  
adverse exchange 逆汇 ^{E_fQJX  
advertisement addressed to shareholders 在报章刊登的致股东通告 f uH3C~u7<  
advice for collection 托收通知书 nGTqW/k[+s  
advice of drawing 提款通知书;汇票通知书 Fg2/rC:_  
advice of payment 付款通知 cn9=wm\\  
Advisory Committee [Securities and Futures Commission] E6-~  
谘询委员会〔证券及期货事务监察委员会〕 &G3$q,`H  
Advisory Committee on Diversification 经济多元化谘询委员会 }UG<_ bE|  
affidavit 誓章;遗产申报誓章 (YYwn@NGj  
affidavit of no receipt 述明无收款的誓章 W)Yo-%  
affiliate 联号;联营公司;附属公司 V<KjKa+sG  
affiliated company 附属公司;联号;联营公司 Xxm7s S  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 /5\{(=0  
affordability 负担能力 ZCfd<NS?  
African Development Bank [AfDB] 非洲开发银行 %r:4'$E7|  
after-acquired property 事后取得的财产 KkR.p,/  
after-hours dealing 市后交易 Lk-h AN{[  
after-tax profit 税后盈利;税后利润;税后溢利 }F3}"Ik'L  
agency agreement 代理协议 +]Z *_?j9{  
agency expenses 代理机构的开支 t Q>/1  
agency fee 代理费 ;;EFiaA  
Agency Law 《代理法》 owO &[D/  
agent 代理人;承销人 p\]rxtm  
agent of company 公司代理人 1}CJ&  
agent's fee 代理人费;经纪费 SNHAL F  
aggregate 总计;总数;总体数字 P>|sCF  
aggregate amount 总款额;总额 ~k ]$J|}za  
aggregate assets and liabilities 总体资产与负债 4%u\dTg/B  
aggregate at constant price 按固定价格计算的总体数字 #"o`'5  
aggregate demand 总需求 X8XE_VtP  
aggregate gross position 总持仓量 2nSz0 .  
aggregate limit 总限额 @,pn/[  
aggregate of salaries tax 合计薪俸税 H\|H]:CE  
aggregate performance 总体表现;总体业绩 Jb8%A@Z+  
aggregate supply 总体供应 Q:Y`^jP   
aggregate surplus 总盈余 }</"~Kw!  
aggregate total 整体总额 op_ 1J;RF  
aggregate value 总值;合计价值 2W63/kRbU  
aggregated basis 合计基准 Ye[Fu/0  
aggregated net chargeable income 合计应课税入息实额 SQJ4}w>i  
aggregation 合并计算;合计;总和 #*}cc  
aggregation of incomes of husband and wife 夫妇入息合并计算 rFto1m  
aggregation of property 财产的总和 miY=xwK&  
agio 差价;贴水 ED A6b]  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》  b|Eo\l2  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .5#+)] l  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 GGGz7_s ?  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment }&EdA;/o_  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 uN$ <7KB"  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment qp/nWGj  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 P_ b8_ydU  
agreement for a settlement 授产协议 #5^S@}e  
agreement for assignment 转让协议 >V&GL{  
agreement for sale 售卖协议;买卖协议 >5Sm.7}R  
agreement for sale and purchase 买卖协议 Q1DiEg  
agreement for the payment of interest 支付利息协议 IXR%IggJA  
agreement for the repayment of money 还款协议 jZq CM{  
agreement of reinsurance 再保险协议 \YH*x`  
Agricultural Bank of China 中国农业银行 w|ct="MG  
air passenger departure tax 飞机乘客离境税 <I2~>x5db  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 v0%FG9Gk  
airport tax 机场税 7+P-MT  
alcohol duty 酒精税 08nA}+k  
alienation 让与;让渡;转让 b .xG'  
alimony 生活费;赡养费 "s\himoa  
All Ordinaries Index [AOI] 所有普通股指数 Lo +H&-  
all risks 全险;综合险 G-DOI  
All Sales Record for Stock Market 《股票市场成交报告》 s09&A]G  
Allied Capital Resources Limited 新联财务有限公司 _2<d6@}  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 x0q `Uc  
allocation letter 拨款信件 Ntpw(E<$f  
allocation of fund 分配款项;预留款项 &LhR0A  
allocation of profit 利润分配;溢利分配 ,{#Li  
allocation warrant 拨款令 -.UUa  
allotment 分配;配股 H$xUOqL  
allotment notice 股份配售通知;配股通知 =K9-  
allotment of shares 股份分配 S$nEflcz  
allowable 可获宽免;免税的 |<LW(,|A  
allowable business loss 可扣除的营业亏损 U{3Pk0rZ  
allowable expenses 可扣税的支出 }DkdF  
allowance 免税额;津贴;备抵;准备金 fvoPV &:  
allowance for debts 债项的免税额 WAGU|t#."  
allowance for depreciation by wear and tear 耗损折旧免税额 ET~^P  
allowance for funeral expenses 殡殓费的免税额 E,|OMK#   
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 F^7qr  
allowance for repairs and outgoings 修葺及支出方面的免税额 K`kWfPwp  
allowance to debtor 给债务人的津贴 .wcKG9u  
alteration of capital 资本更改 q>VvXUyK,  
alternate trustee 候补受托人 3O?[Yhk`.  
amalgamation 合并 51!#m|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <+ckE 2j  
ambit of charges 征税范围;收费范围 5Ja[p~^L  
amended valuation 经修订的估值 G2FD'Sf  
American Commodities Exchange 美国商品交易所 WL<f!   
American Express Bank Limited 美国运通银行 PE2O$:b\  
American Stock Exchange 美国证券交易所 U~<~>^[  
amortization 摊销 ^W[3Ri G  
amount due from banks 存放银行同业的款项 Fr,b5 M<L7  
amount due from banks abroad 存放海外银行同业的款项 Ng\]  
amount due from holding companies 控股公司欠款 S6c>D&Q  
amount due from local banks 存放本港银行同业的款项 U5H5QW+  
amount due to banks 银行同业的存款 qmbhx9V   
amount due to banks abroad 海外银行同业的存款 oMF[<Xf  
amount due to holding companies 控股公司存款 ;VPYWss  
amount due to local banks 本港银行同业的存款 m2to94yh  
amount due to outport banks 外埠银行同业的存款 ]bAw>1,NVD  
amount for note issue 发行纸币的款额 v`~egE17  
amount of bond 担保契据的款额 HJOoCf  
amount of consideration 代价款额 3xpygx9  
amount of contribution 供款数额 WI\h@qSB  
amount of indebtedness 负债款额 Hr=?_Un"  
amount of principal of the loan 贷款本金额 x7c#kU2A&Z  
amount of rates chargeable 应征差饷数额 #h2 qrX&+  
amount of share capital 股本额 .&n;S';"  
amount of sums assured 承保款额 lAPPn g`  
amount of variation 变动幅度 =b#,OXQ  
amount of vote 拨款数额 ZG_iF#  
amount payable 应付款额 r%` |kN  
amount receivable 应收款额 :74G5U8%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5m rkw  
analysis 分析 EZ)GW%Bm2  
ancillary risk 附属风险 vOBXAF  
annual account 周年帐目;周年帐目报表;年度决算;年结 ^ V8?6E  
annual accounting date 年结日期 6 G?7>M  
annual allowance 每年免税额;年积金;年度津贴;年津 VKHzGfv  
annual balance 年度余额 =~{W;VZt'  
annual disposable income 每年可动用收入 h2ou ]  
annual estimates 周年预算 + :k"{I   
annual fee 年费 -|/*S]6kK  
annual general meeting 周年大会 0J 1&6b  
annual growth rate 年增率;每年增长率 MF4B 2d  
annual long-term supplement 长期个案每年补助金 &^])iG,Ew  
annual pensionable emolument 可供计算退休金的年薪 M K, $#  
annual report 年报 kr5'a:F)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %CG=mTP  
annual return 周年报表;周年申报表;每年报税表格 *&rV}vVP^  
Annual Return Rules 《周年报表规则》 @i@f@.t  
annual review of consumer prices 每年消费物价回顾 r_M5:Rz  
annual roll-forward basis 逐年延展方式 hE}y/A[  
annual salary 年薪 9I*`~il>{  
annual statement 年度报表;年度决算表 `'/1Ij+  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 >twog}%  
annuitant 年金受益人 ^ &VN=Y6z  
annuity 年金 F;)qM|7  
annuity contract 年金合约 p(x<h  
annuity on human life 人寿年金 3Cl&1K #5  
antecedent debt 先前的债项 `Bv, :i  
ante-dated cheque 倒填日期支票 U#F(%b-LC  
anticipated expenditure 预期开支 ^TCfj^FP  
anticipated net profit 预期纯利 -n`2>L1  
anticipated revenue 预期收入 .7MLgC;  
anti-inflation measure 反通货膨胀措施 NLO&.Q]#  
anti-inflationary stance 反通货膨胀立场 MGSD;Lgn  
apparent deficit 表面赤字 0`"DYJ}d  
apparent financial solvency 表面偿债能力 RV, cQ K  
apparent partner 表面合伙人 MF.$E?_R  
application for personal assessment 个人入息课税申请书 \$D41_Wt|  
application of fund 资金应用 ;F\sMf{  
application to release as liquidator and to destruct the books of accounts and documents >&uR=Yd  
申请免除清盘人职务及毁灭帐簿与文件 >I;J!{  
appointed actuary 委任精算师 vK8!V7o~h%  
appointed auditor 委任核数师;委任审计师 z]R)Bh  
appointed trustee 委任的受托人 'V(9ein^Q  
appointer 委任人 xs$ -^FnD  
apportioned pro rata 按比例分摊 5q{ -RJ  
apportionment 分配;分摊 ~`o%Y"p%rv  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 uZ(,7>0  
apportionment formula 分摊方程式 eLN[`hJ  
apportionment of estate duty 遗产税的分摊 E#mpj~{-  
appraisal 估价;评估 &3bhK5P  
appreciable growth 可观增长 BYWs\6vK  
appreciable impact 显着影响 YfU6 mQ  
appreciable increase 可观增长 'n!kqP  
appreciation 增值;升值 F48W8'un  
appreciation against other currencies 相对其他货币升值 PZO8< d  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a #Pr)H  
appreciation tax 增值税 o.KE=zp&z  
appropriation 拨款;拨用;拨付 m[6c{$A/w  
appropriation account 拨款帐目 tf?"AY4  
Appropriation Bill 拨款法案 wVtBH_>  
appropriation-in-aid system 补助拨款办法 RWINdJZ  
approved assets 核准资产 0;x<0P  
approved basket stock 认可一篮子证券 5Z(#)sa0Og  
approved budget 核准预算 E sx`UG|  
approved charitable donation 认可慈善捐款 $5Tjo T  
approved charitable institution 认可慈善机构 [HSN*LXe  
approved currency 核准货币;认可货币 JD{AwE@Ro  
approved estimates 核准预算 P/doNv}iG  
approved estimates of expenditure 核准开支预算 zc%HBZ3p  
approved overseas insurer 核准海外保险人 (pkq{: Fs  
approved overseas trust company 核准海外信托公司 t gHXIr}3  
approved pooled investment fund 核准汇集投资基金 wGAeOD  
approved provident fund scheme 认可公积金计划 k2ZMDU  
approved provision 核准拨款 RS /*Dp^  
approved redeemable share 核准可赎回股份 lxXIu8  
approved regional stock 认可地区性证券 :, Ad1(  
approved retirement scheme 认可退休金计划 rZ^VKO`~I1  
approved subordinated loan 核准附属贷款 5r(Y,m"?  
arbitrage 套戥;套汇;套利 +]jJ:V  
arbitrageur 套戥者;套汇者 Bu,VLIba  
arbitrary amount 临时款项 5!}fd/}Uk  
arrangement 措施;安排;协定 8VR! Y0`e  
arrears 欠款 \:`-"Ou(*  
arrears of pay 欠付薪酬 )SsO,E+t=U  
arrears of revenue 逾期未收税款;逾期未收的帐项 EGJrnz8  
articles of association 组织章程;组织细则;组织章程细则 A!fRpN  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 y`p(}X`>  
ascertainment of profit 确定利润 f l*O)r  
"Asia Clear" “亚洲结算系统” ps@{1Rn1  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 RL~]mI!U  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 D|E,9|=v  
Asian Development Fund [ADF] 亚洲发展基金 Qvhz$W[P>  
Asian dollar bond 亚洲美元债券 sD ,FJ:dy  
Asian dollar market 亚洲美元市场 (`FY{]Wz!  
Asian dollar rate 亚洲美元利率 [gxH,=Pb  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 H|/U0;s  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 NJ$c0CNy  
asked price 沽盘;喊价;索价;卖方报价 ?D S|vCae  
assessable income 应评税入息 2kVQ#JyuRI  
assessable loss 应评税亏损 6HR^q  
assessable profit 应评税利润 1i:Q %E F  
assessable value 应评税值 n`2LGc[rP  
assessed profit 估定利润 `]4bH,%~  
assessed value 经评估价值 i $;y  
assessment 评税;评定;估价;评税单 S# sar}-I  
assessment number 评税编号;估价编号 ]O.Z4+6w  
assessment of additional tax 补加税评税 kCZxv"Ts  
assessment of performance 业绩评估;实绩评价 Swnom?t  
Assessor 评税主任 o `}(1$a>  
asset price bubbles 资产价格泡沫 Trt1M  
asset-backed securities 具资产保证的证券 >*S ;z+!&  
assets accretion 资产增值 !=rJ~s F/{  
assets and liabilities 资产与负债 x|q|> dPB  
assets betterment statement 资产递增表;资产改进表 T~b6Zu6  
assets lending 实物放款;有抵押贷款 #CTHCwYo  
assets of the company passing on the death 死者去世时转移的公司资产 /eNDv(g)M  
assets pledged as security for liabilities 用作负债抵押的资产 qASV\ <n  
assets portfolio 资产投资组合 GMQKR,6VM  
assets price 资产价格 p|o?nI  
assets quality 资产质素 Y<9]7R(\;  
assets realization 资产变现 U# 7K^(E9  
assets refinancing arrangement 资产再集资安排 XD$;K$_7  
assets securitization 资产证券化 ?N(opggiD  
assets situated outside Hong Kong 在香港以外地方的资产 m. "T3K  
assets stripping 削减资产;拆卖资产 El4SL'E@  
assets value 资产值 BhC>G2 ^7  
assignee 承让人 P1A5Qq  
assignment 转让;转让书;转让契 C!s !j  
assignment of interest 权益转让 {;E]#=|  
assignment of letters patent and trade mark 专利证书及商标转让 U.p"JSH L  
assignment of property 物业转让;物业转让书 wA?q/cw C  
assignment right 转让权 ]Wdnr1d~8  
assignor 转让人 <^Sp4J  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 wzz> N@|  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 KB6`OT^b{r  
associate member 附属会员 ooIA#u  
associated body corporate 相联法人团体 4oA9|}<FR  
associated company 相联公司;联属公司 tB==v{t  
associated corporation 相联法团 `g!NFp9q  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] C}8 3t~Q  
公认会计师公会〔英国〕 >^ijj`{d  
Association of Futures Exchange Brokers 香港期货经纪协会 hz*H,E!>  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ?)L X4GY  
association of underwriters 承保人组织 ]q CCCI`  
assumption of control 接管 ^F4h:  
assurance 担保;保险;转易;转易书 bA8RoC  
assurance of interest 权益的转易 JPGEE1!B{b  
at 19XX price 按一九XX年价格计算 1_0\_|  
at a discount 按赔价计算;按贴水价格计算;打折扣 Lc5I?}:;L  
at a premium 按溢价计算;按升水价格计算 Fv T;8ik:3  
at call 通知付款;按通知 &NB"[Mm:@  
at constant market price 按固定市价计算 L|N[.V9  
at constant price 按固定价格计算 q$BS@   
at cost 按成本计算 ^U[yk'!Y  
at current market price 按当时市价计算;按现时市价计算 ~fR-cXj"  
at current price 按当时价格计算;按现时价格计算 UhVJ !NrT  
at factor cost 按要素成本计算;按生产要素成本计算 ~;P>}|6Y  
at money-of-the-day price 按付款当日价格计算 8xQjJ  
at or better 按指定或较佳价位〔买卖指令〕 K6M_b?XekA  
at par 按面值计算;平价 a<d$P*I(cH  
at sight 见票即付 qF57T>v|  
at the close 按收市盘 )9'Zb`n  
at the opening 按开市盘 PWbi`qF)r  
attestation 见证;见证条款 odNHyJS0  
at-the-money option 平价期权 c3q @]|aI  
attorney 受权人;受托代表人 9G=HG={  
attornment 新拥有人承认书 CWW|?  
attributable profit 可归属利润 b5.L== >  
attributable share value 可归属股份价值 F  uJ=]T  
Auckland Stock Exchange 奥克兰证券交易所 SJXP}JB_  
auction 拍卖 Mv#\+|p 1x  
auctioneer 拍卖商 tX 3y{W10"  
audit 审计;核数 A&/VO$Y9wp  
Audit Commission 审计署 IBSoAL  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] mj _ V6`m4  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 6V^KOG  
audit review 帐目审查 oES4X{,  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 'e5,%"5(c  
audited account 审计帐目;经审计的帐目 Z|IFT1K  
audited annual account 经审计的周年帐目 o]O  
audited balance sheet 经审计的资产负债表 sm96Ye{O{  
auditor 核数师;核数主任;审计师 jhkNi`E7  
auditor's certificate 核数师证明书;审计师证明书 j O6yZt  
auditor's report 核数师报告;审计师报告 \\i$zRi  
Aussie bond 澳元债券 /o]j  
austerity budget 紧缩预算 Jl|^  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 2E_*'RT  
Australia All Ordinaries Index 澳洲所有普通股票指数 DX#_0-o  
Australian Dollar [AUD] 澳元 G;Thz  
Australian Options Market 澳大利亚期权市场 !:|[?M.`  
Australian Securities Commission 澳洲证券事务监察委员会 fw+ VR.#2H  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 i8H!4l  
Australian Stock Exchange 澳大利亚证券交易所 =V*4&OU  
Austrian Schilling [ATS] 奥地利先令 R'1L%srTM+  
authentication 认证;鉴证 5KvqZ1L  
authority to purchase 委托购买证;委购书 2z615?2_U  
authorization 认可;核准;授权;授权书 #uillSV  
authorization by direction 指示授权 DY6ra% T  
authorization by instruction 指令授权 (D <o=Q  
authorization by warrant 令状授权 fS?fNtD6<  
authorization of unit trust 单位信托的认可 k%fy  
authorized agent 指定代理人 ^#)M,.G^  
authorized capital 法定资本 EaXD Y<  
authorized clerk 出市员 KM jnY2  
authorized dealer 认可交易商 BLQD=?Q  
authorized financial institution 认可财务机构 h(H b+7g  
authorized fund 认可基金 TVEFZ\p<A  
authorized fund house 获授权的基金公司;认可基金公司 Jk3V]u  
authorized institution 认可机构 !-Br?  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 j~VHU89  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 `.F+T)G  
authorized insurer 获授权保险人;获认可承保人 T_1p1Sg  
authorized investment 特准投资项目 *Qe{CE  
authorized person 获授权人 [[8.Xb  
authorized representative 获授权代表 sksop4gu5  
authorized share capital 法定股本 k<cv80lhK  
automated quotation system 自动报价系统 aB+B1YdY"  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] >HlQ+bl$xw  
自动交易系统〔香港期货交易所有限公司〕 v'W`\MKY)  
automatic adjustment mechanism 自动调整机制 [*|QA 9  
automatic adjustment system 自动调整系统 H]JVv8  
Automatic Clearing House 自动票据交换所 #Y'svn1H  
automatic exchange rates accumulation system 自动化汇率累集系统 2*1FW v  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 D|rcSa.M  
automatic teller machine [ATM] 自动柜员机 <"rckPv_H  
autopay 自动转帐 &6}] v:  
available assets 可用资产 z~+gche>  
available fiscal reserve 现存财政储备 2W]y9)<c  
available profit 可用利润 qtLXdSc  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 jYi{[* *  
average 平均;平均数;海损 iJD_ qhd7  
average basic salary 平均基本薪金 6*r3T:u3  
average consumer expenditure 平均消费开支;一般消费开支 `.8#q^  
average cost 平均成本 k9iXVYQ.;r  
average cost of land production 增辟土地平均成本 baL-~`(T  
average daily turnover 平均每日成交额 a{%]X(';  
average daily wage rate 平均每日工资率 Y^P'slY{%  
average expenditure pattern 平均开支模式 b/g"ws_  
average growth rate 平均增长率 l5bd);L tq  
average net fixed assets 固定资产平均净值 ^vH3 -A;*  
average of relatives 相对价格平均数 #m<<]L(o8W  
average price 平均价格 ^&-H"jF  
average propensity to consume 平均消费倾向;一般消费倾向 z`Cq,Sz/  
average propensity to save 平均储蓄倾向;一般储蓄倾向 "-;l{tL  
average rate 平均率 EFKOElG(k  
average revenue 平均收入;平均收益 zu-1|X X  
average stock 平均库存;平均存货 WJN}d-S=^  
average yearly rent 平均年租 h]z>H~.<*  
avoidance of double taxation 避免双重课税 baVSQtda  
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 z nc'  
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