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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

级别: 经院大学
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A: aqL<v94wX  
A share A股;甲类股份 Q"}s>]k3_  
abatement of tax 减税;减扣免税额 g9V.13k  
ABN AMRO Bank N.V. 荷兰银行 5' \)`  
above-the-line expenditure 线上项目支出;经常预算支出 Y3o Mh,  
above-the-line receipt 线上项目收入;经常预算收入 n<R \w''x  
ABSA Asia Limited 南非联合亚洲有限公司 lX;mhJj!  
absolute change 绝对数值变更 MUwVG>b8J~  
absolute expenditure 实际开支 /$`;r2LG  
absolute guideline figure 绝对准则数字 h}6_ybmZ  
absolute interest 绝对权益 +TX/g~  
absolute order of discharge 绝对破产解除令 "iek,Y}j7  
absolute profit margin 绝对利润幅度 Z3;=w%W  
absolute value 实值;绝对值 > V%Q O>C  
absolutely vested interest 绝对既得权益 \y~)jq:d"  
absorbed cost 已吸收成本;已分摊成本 fValSQc!U  
absorption 吸收;分摊;合并 otq,R6 ^  
absorption rate 吸收率;摊配率;分摊率 bXvbddu)}  
ACB Finance Limited 亚洲商业财务有限公司 ,}7_[b)&V  
acceptable form of reciprocity 合理的互惠条件 Z<]VTo  
acceptable rate 适当利率;适当汇率 BjZ>hhs!*  
acceptance agreement 承兑协议 fv ?45f  
acceptance for honour 参加承兑 y4<+-  
acceptor 承兑人;接受人;受票人 qS]G&l6QF  
acceptor for honour 参加承兑人 (#u{ U=  
accident insurance 意外保险 ,+-h7^{`  
Accident Insurance Association of Hong Kong 香港意外保险公会 G8P+A1 f/>  
accident insurance scheme 意外保险计划 SCq3Ds^  
accident year basis 意外年度基准 # #>a&,  
accommodation 通融;贷款 ptR  
accommodation bill 通融票据;空头票据 Xw(3j)xQ  
accommodation party 汇票代发人 2f{kBD  
account balance 帐户余额;帐户结余 AU`OESSI  
account book 帐簿 <.$,`m,  
account collected in advance 预收款项 ;,`]O!G:P  
account current book 往来帐簿 s`vSt* ]K  
account of after-acquired property 事后取得的财产报告 B$7[8h  
account of defaulter 拖欠帐目 )E~mJln  
account payable 应付帐款 f\'G`4e  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 FO^24p  
account receivable 应收帐款 ?*o;o?5s^  
account receivable report 应收帐款报表 LDX y}hm)  
account statement 结单;帐单;会计财务报表 ?N _)>&b  
account title 帐户名称;会计科目 +$ ~8)95<B  
accountant's report 会计师报告 |Gc&1*$  
Accountant's Report Rules 会计师报告规则 npj5U/  
accounting and auditing procedure 会计与审计程序;会计与核数程序  2}!R T  
Accounting Arrangements 《会计安排》 iiN?\OO^~  
accounting basis 会计基础 }K;iJ~kD1  
accounting by Official Receiver 破产管理署署长呈交的帐目 am (#Fa  
Accounting Circular 《会计通告》 J/[7d?hI/  
accounting class 会计类别 \E&thp  
accounting date 记帐日期;会计结算日期 jrcc  
accounting for money 款项核算 y4r2}8fi  
Accounting Officer 会计主任 @Yarz1  
accounting period 会计报告期;会计期 JU2P%3  
accounting policy 会计政策;会计方针 VO|u8Z"  
accounting practice 会计惯例 |VYr=hjo  
accounting principle 会计准则 I1v@\Rb  
accounting record 会计记录 NYwGK|  
accounting report 会计报告 4w9F+*-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Gl"wEL*  
Accounting Society of China 中国会计学会 QpJ IDM/  
accounting statement 会计报表 % &2B  
accounting system 会计制度;会计系统 v?{vg?vI  
accounting transaction 会计事项;帐务交易 !p"Kd ~  
accounting treatment 会计处理 (xQI($Wq*M  
accounting year 会计年度 2{gwY85:  
accretion 增值;添加 2D_6  
accrual 应计项目;应累算数目 D:6N9POB  
accrual basis 应计制;权责发生制 ZR2\ dH*  
accrual basis accounting 应计制会计;权责发生制会计 l3\9S#3-^  
accrue 应累算;应计 PbQE{&D#  
accrued benefit 应累算利益 I*9Gb$]=  
accrued charges 应计费用 BiE$mM  
accrued cumulative preference share dividend 应累算的累积优先股股息 #4lHaFq  
accrued expenses 应累算费用 (I!1sE!?1  
accrued interest payable 应付利息;应计未付利息 2X^iV09  
accrued interest receivable 应收利息;应计未收利息 fGo_NB  
accrued right 累算权益 rNxG0^k(  
accruing profit 应累算的利润 G\uU- z$)  
accumulated fiscal reserve 累积财政储备 W n6,U=$3  
accumulated profit 累积利润;滚存溢利 9QZ}Hn`p  
accumulated reserve 累积储备 5@iy3olP  
accumulation of surplus income 累积收益盈余 nDF&EE  
acquired assets 既得资产 $'y1 Po'2  
acquisition 收购;购置;取得 V"BVvSNu  
acquisition cost 购置成本 uiuTv)pwF  
acquisition expenses 购置费用 -$b?rt]h1g  
acquisition of 100% interest 收购全部股权 I,w^ ?o  
acquisition of control 取得控制权 dkETM,  
acquisition of fixed assets 购置固定资产 i >J:W"W   
acquisition of shell “买壳” Ipg\9*c`  
acquisition price 收购价 ym[+Rw  
act of God 天灾 ,A^L=+  
acting partner 执事合伙人 9M;I$_U`vj  
active market 买卖活跃的市场;交投畅旺的市场;旺市 {#0Tl  
active partner 积极参与的合伙人 t3 K>\ :  
active trading 交投活跃 Lq%[A*`^  
actual circulation 实际流通 Vj29L?3  
actual cost 实际成本 [KD}U-(Wg  
actual expenditure 实际开支;实际支出 M Ey1~h/  
actual income 实际入息;实际收入;实际收益 @H3|u`6V  
actual market 现货市场 D`8E-Bq  
actual price 现货价;实际价格 ;g6 nHek  
actual profit 实际利润 V02309Y  
actual quotation 实盘;实际价位;实际报价 7/ 4~>D&-b  
actual year basis 按实际年度计算 RlPjki"Mg  
actuals 实货 l(.7t'  
actuarial investigation 精算调查 YdPlN];[  
actuarial principle 精算原则 vW9^hbdx  
actuarial report 精算师报告 FV`3,NFk  
Actuarial Society of Hong Kong 香港精算学会 @f-0X1C."N  
actuarial valuation 精算师估值 y B1W>s8&  
actuary 精算师 y+l<vJu  
ad referendum agreement 暂定协议;有待覆核的协定 ST#PMb'izn  
ad valorem duty 从价税;按值征税 ZjE~W>pkQ  
ad valorem duty system 从价税制 qmQFHC_  
ad valorem fee 从价费 Lax9 "xI  
ad valorem tariff 从价关税 Qa>%[jx,@,  
additional allowance 额外免税额 ozT._ C  
additional amount for unexpired risk 未过期风险的额外款额 byp.V_a}/  
additional assessable profit 补加应评税利润 W5TqC  
additional assessment 补加评税 >Zi|$@7t-  
additional commitment 额外承担 twAw01".  
additional commitment vote 额外承担拨款 p0"BO4({{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 U9bFUK/z  
additional dependent parent allowance 供养父母额外免税额 TeOFAIU  
additional provision 额外拨款 FW/6{tm  
additional stamp duty 附加印花税 1a \=0=[  
additional tax 补加税罚款;补加税款 K,Lr +  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 oC5gME"2  
adjudged bankrupt 被裁定破产 >qr=l,Hi  
adjudicated bankrupt 裁定破产人 F>p%2II/  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 hU |LFjc  
adjudication of bankruptcy 裁定破产;宣告破产 Mf!owpW T  
adjudication of insolvency 裁定无力偿还债务 L!`*R)I45  
adjusted actual 经调整的实数;调整后的实数 }ZxW"5oq  
adjusted current assets 经调整的流动资产;调整后的流动资产 jc3ExOH  
adjusted figure 经调整的数字;调整后的数额 rHH#@ Zx  
adjusted liabilities 经调整的负债;调整后的负债 rD_Ss.\^g  
adjusted loss 经调整的亏损;调整后的亏损 7$;c6_se  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 "X\q%%P=?  
adjusted profit 经调整的利润;调整后的利润 =B1`R%t  
adjusted surplus 经调整的盈余额;调整后的盈余额 .n?5}s+q  
adjusted value 经调整的价值;调整后的价值 /M5=tW#e  
adjustment 调整;修订;理算〔保险〕 "#[o?_GaJ  
adjustment centre 调剂中心 h]G6~TYI5  
adjustment lag 调整过程的时间差距;调整时差 3 t~X:  
adjustment mechanism 调整机制 N;%j#(v j  
adjustment of loss 亏损调整 O<gP)ZW~  
adjustment process 调整过程;调整程序 FA5k45w L  
adjustment range 调整幅度 T[`QO`\5O  
administered exchange rate 受管制汇率 V*0Y_T{_  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 {9y9Kr|(P:  
administration expenses 行政费用 LPtx|Sx![  
administration fee 手续费;行政费 +# m   
administration in bankruptcy 破产管理 F[Qsv54  
administration order 遗产管理令 0]f?Dx/8  
administrator 管理人;遗产管理人 {6REfY c  
administrator of the estate 遗产管理人 ;Of?fe5:  
admission of debt 债项承认书 Q&\ZC?y4  
admission of proof 接纳债权证明 Tom}sFl][  
advance 放贷款项;垫付款项;预支款项;预付款项 Z?.:5#  
advance account 暂支帐目;预付款帐户 jFI]54,  
advance compensation 预付补偿金 EuhF$L1  
advance from shareholder 股东垫款 2n<qAl$t  
advance pending reimbursement 预支以待日后付还 !&W"f#_Z  
advanced economy 先进经济体系 &QiAM`MbC=  
advancement 预付;预付财产 / n C$?w  
advances warrant 垫款令 :/I={)5  
advancing 贷出 n:%'{}Jw  
adverse balance 逆差 aTmX!!  
adverse exchange 逆汇 P#M<CG9  
advertisement addressed to shareholders 在报章刊登的致股东通告 e!O &~#'h}  
advice for collection 托收通知书 (cbB %  
advice of drawing 提款通知书;汇票通知书 $6qR/#74  
advice of payment 付款通知 >EPaZp6  
Advisory Committee [Securities and Futures Commission] i[V,IP +  
谘询委员会〔证券及期货事务监察委员会〕 P7M0Ce~iW  
Advisory Committee on Diversification 经济多元化谘询委员会 ^v()iF !  
affidavit 誓章;遗产申报誓章 &@Ji+  
affidavit of no receipt 述明无收款的誓章 'eTpcrS3  
affiliate 联号;联营公司;附属公司 6EW"8RG`  
affiliated company 附属公司;联号;联营公司 4c493QOd  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 r-Xjy*T  
affordability 负担能力 / r`Y'rm  
African Development Bank [AfDB] 非洲开发银行 ZVCv(J  
after-acquired property 事后取得的财产 y0W`E/1t  
after-hours dealing 市后交易 D(W7O>5vQ2  
after-tax profit 税后盈利;税后利润;税后溢利 GcU(:V2o  
agency agreement 代理协议 M $E8:  
agency expenses 代理机构的开支 [bQ8A(u  
agency fee 代理费 ^+YGSg7  
Agency Law 《代理法》 ^+.e5roBKj  
agent 代理人;承销人 IWSEssP  
agent of company 公司代理人 av$\@4I  
agent's fee 代理人费;经纪费 2g`uC}  
aggregate 总计;总数;总体数字  @=^jpSnZ  
aggregate amount 总款额;总额 Xlgz.j7XR  
aggregate assets and liabilities 总体资产与负债 .-gm"lB  
aggregate at constant price 按固定价格计算的总体数字 LQuYCfj|  
aggregate demand 总需求 B%?|br  
aggregate gross position 总持仓量 (rCPr,@0  
aggregate limit 总限额 l%3Q=c  
aggregate of salaries tax 合计薪俸税 G!fE'B  
aggregate performance 总体表现;总体业绩 zjhR9  
aggregate supply 总体供应 ./z"P]$  
aggregate surplus 总盈余 ]MBJ"1F  
aggregate total 整体总额 TO8\4p*tE  
aggregate value 总值;合计价值 P7^TRrMF  
aggregated basis 合计基准 iz$v8;w  
aggregated net chargeable income 合计应课税入息实额 ~=aI2(b  
aggregation 合并计算;合计;总和 A*?/F:E  
aggregation of incomes of husband and wife 夫妇入息合并计算 9=sMKc%!-  
aggregation of property 财产的总和 lqwJ F &  
agio 差价;贴水 b]s%B.h  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 e=NQY8?  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment %QlBFl0a  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ;U5x'}%0]  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Ib<5u  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 v:so85(S<  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Ii2g+SlQDa  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 CMD`b  
agreement for a settlement 授产协议 x#!{5;V&K  
agreement for assignment 转让协议 :+X2>Lu$FA  
agreement for sale 售卖协议;买卖协议 M`f;-  
agreement for sale and purchase 买卖协议 %)!~t8To  
agreement for the payment of interest 支付利息协议 %d~9at6-B  
agreement for the repayment of money 还款协议 gEe W1:AB  
agreement of reinsurance 再保险协议 A+Pm "|  
Agricultural Bank of China 中国农业银行 :7AauoI  
air passenger departure tax 飞机乘客离境税 2v; 7ohK  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 D=Yag!1  
airport tax 机场税 Y_TL4  
alcohol duty 酒精税 &bRxy`ZH  
alienation 让与;让渡;转让 % /wP2O<  
alimony 生活费;赡养费 0zk T8'v  
All Ordinaries Index [AOI] 所有普通股指数 GqF.T#|  
all risks 全险;综合险 -p]`(S%  
All Sales Record for Stock Market 《股票市场成交报告》 AfbA.-  
Allied Capital Resources Limited 新联财务有限公司 "Ezr-4  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5d>YE  
allocation letter 拨款信件 %.Q2r ?j  
allocation of fund 分配款项;预留款项 sfBjA  
allocation of profit 利润分配;溢利分配 +xu/RY_  
allocation warrant 拨款令 w[n>4?"{  
allotment 分配;配股 |<o>$;mZ  
allotment notice 股份配售通知;配股通知 `W;cft4  
allotment of shares 股份分配 E* DVQ3~  
allowable 可获宽免;免税的 %W|Zj QI^  
allowable business loss 可扣除的营业亏损 @XSu?+s)  
allowable expenses 可扣税的支出 =M km:'1r  
allowance 免税额;津贴;备抵;准备金 'V*M_o(\  
allowance for debts 债项的免税额 dzC&7 9$  
allowance for depreciation by wear and tear 耗损折旧免税额 q?'gwH37  
allowance for funeral expenses 殡殓费的免税额 6 GevO3  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 YnL?t-$Gg  
allowance for repairs and outgoings 修葺及支出方面的免税额 SwmPP-n  
allowance to debtor 给债务人的津贴 T"0)%k8lJ  
alteration of capital 资本更改 . I9] `Q  
alternate trustee 候补受托人 M5bj |tQ4  
amalgamation 合并 7ump:|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #j ~FA3O  
ambit of charges 征税范围;收费范围 ]> "/<"  
amended valuation 经修订的估值 R5~vmT5W  
American Commodities Exchange 美国商品交易所 ;ZW}47:BS6  
American Express Bank Limited 美国运通银行 jgfP|oD  
American Stock Exchange 美国证券交易所 "rlSK >`  
amortization 摊销 H<}Fk9  
amount due from banks 存放银行同业的款项 X9BBnZ  
amount due from banks abroad 存放海外银行同业的款项 U=<.P;+f9  
amount due from holding companies 控股公司欠款 lDM~Z3(/b  
amount due from local banks 存放本港银行同业的款项 "a_D]D(d5  
amount due to banks 银行同业的存款  B*~Bm.  
amount due to banks abroad 海外银行同业的存款 QcVtv7+*v  
amount due to holding companies 控股公司存款 UK9MWC5g9  
amount due to local banks 本港银行同业的存款 o[+|n[aT)3  
amount due to outport banks 外埠银行同业的存款 }(7QJk5 j  
amount for note issue 发行纸币的款额 g(F*Y> hk  
amount of bond 担保契据的款额 h],%va[  
amount of consideration 代价款额 7)8}8tY^{  
amount of contribution 供款数额 /8-VC"  
amount of indebtedness 负债款额 2dlV'U_g  
amount of principal of the loan 贷款本金额 .KMi)1L)  
amount of rates chargeable 应征差饷数额 E3C[o! 5  
amount of share capital 股本额  ` :  
amount of sums assured 承保款额 g"AfI  
amount of variation 变动幅度 '-~/!i+=  
amount of vote 拨款数额 ^+l\YB7pD  
amount payable 应付款额 ?01""Om   
amount receivable 应收款额 K@u."eaD  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "+ JwS  
analysis 分析 $}c@S0%P"  
ancillary risk 附属风险 9%k.GE  
annual account 周年帐目;周年帐目报表;年度决算;年结 OU5|m%CmO  
annual accounting date 年结日期 P!&CH4+  
annual allowance 每年免税额;年积金;年度津贴;年津 :^L]Da3  
annual balance 年度余额 SG o:FG  
annual disposable income 每年可动用收入 $Lbe5d?\  
annual estimates 周年预算 8q LgB  
annual fee 年费 _+Kt=;Y8  
annual general meeting 周年大会 >u[1v  
annual growth rate 年增率;每年增长率 $%"}N_M  
annual long-term supplement 长期个案每年补助金  s !vROJ  
annual pensionable emolument 可供计算退休金的年薪 wLp t2b8S  
annual report 年报 ])l[tVHm  
Annual Report on the Consumer Price Index 《消费物价指数年报》 sN) .Jo  
annual return 周年报表;周年申报表;每年报税表格 PvBbtC-9b  
Annual Return Rules 《周年报表规则》 3jVm[c5%]  
annual review of consumer prices 每年消费物价回顾 )'CEWc%  
annual roll-forward basis 逐年延展方式 !>);}J!e]  
annual salary 年薪 5K-)X9z?  
annual statement 年度报表;年度决算表 *M<=K.*\G  
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 ]<?)(xz  
annuitant 年金受益人 bHT@]`@@  
annuity 年金 ?B!ZqJ#  
annuity contract 年金合约 ~0{Kga  
annuity on human life 人寿年金 32FGDM  
antecedent debt 先前的债项 pNWp3+a'  
ante-dated cheque 倒填日期支票 IbaL.t\>  
anticipated expenditure 预期开支 _Cs}&Bic_  
anticipated net profit 预期纯利 T/6=A$4 #  
anticipated revenue 预期收入 "{xv|C<*n  
anti-inflation measure 反通货膨胀措施 6(^9D_"@  
anti-inflationary stance 反通货膨胀立场 w1G.^  
apparent deficit 表面赤字 d iLl>z  
apparent financial solvency 表面偿债能力 lH>XIEj  
apparent partner 表面合伙人 nEEGO~e  
application for personal assessment 个人入息课税申请书 6N)1/=)  
application of fund 资金应用 :P1c>:j[  
application to release as liquidator and to destruct the books of accounts and documents meD (ja  
申请免除清盘人职务及毁灭帐簿与文件 `v{X@x  
appointed actuary 委任精算师 =eLb"7C#0  
appointed auditor 委任核数师;委任审计师 OYy !4Fp  
appointed trustee 委任的受托人 c9@jyq_H?  
appointer 委任人 ng*E9Puu[  
apportioned pro rata 按比例分摊 F}DD;K  
apportionment 分配;分摊 4N0nU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕  (t['  
apportionment formula 分摊方程式 e>Y2q|S85  
apportionment of estate duty 遗产税的分摊 W+S; Do  
appraisal 估价;评估 0l@+xS;  
appreciable growth 可观增长 [k}\{i>  
appreciable impact 显着影响 Y"%o\DS*  
appreciable increase 可观增长 \ \}/2#1=c  
appreciation 增值;升值 `\0a5UFR  
appreciation against other currencies 相对其他货币升值 K! j*:{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 qE:DJy <  
appreciation tax 增值税 a$O]'}]`  
appropriation 拨款;拨用;拨付 HwuPjc#  
appropriation account 拨款帐目 OFbg]{ub?  
Appropriation Bill 拨款法案 *v3 |  
appropriation-in-aid system 补助拨款办法 ^eRT8I  
approved assets 核准资产 AwrK82  
approved basket stock 认可一篮子证券 wO%:WL$5  
approved budget 核准预算 hyoZh Y  
approved charitable donation 认可慈善捐款 ,O!aRvzap  
approved charitable institution 认可慈善机构 Z$XpoDbOy  
approved currency 核准货币;认可货币 &/?jMyD@  
approved estimates 核准预算 h'KtG<+  
approved estimates of expenditure 核准开支预算 .U%"oD  
approved overseas insurer 核准海外保险人 rv%[?Ml  
approved overseas trust company 核准海外信托公司 2f4c;YS  
approved pooled investment fund 核准汇集投资基金 VAt9JE;#  
approved provident fund scheme 认可公积金计划 8E[`H  
approved provision 核准拨款 fC|u  
approved redeemable share 核准可赎回股份 W2N7  
approved regional stock 认可地区性证券 #B9[U} 8  
approved retirement scheme 认可退休金计划 Th^#H  
approved subordinated loan 核准附属贷款 i8.[d5  
arbitrage 套戥;套汇;套利 +cH(nZ*f  
arbitrageur 套戥者;套汇者 1D6O=j\  
arbitrary amount 临时款项 \TlUC<urP  
arrangement 措施;安排;协定 &Z!2xfQy>  
arrears 欠款 s+- aHn  
arrears of pay 欠付薪酬 ?!oa15  
arrears of revenue 逾期未收税款;逾期未收的帐项 1?\Y,+  
articles of association 组织章程;组织细则;组织章程细则 >cL2PN_y  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 7k|(5P;  
ascertainment of profit 确定利润 @~3c;9LkY  
"Asia Clear" “亚洲结算系统” 3wl>a#f  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 X+8p2xSO|  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 o hlVc%a  
Asian Development Fund [ADF] 亚洲发展基金 I|z#Aoc  
Asian dollar bond 亚洲美元债券  0 XzO`*  
Asian dollar market 亚洲美元市场 -~f.>@Wb  
Asian dollar rate 亚洲美元利率 ,[ L$  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 1}*;  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 jRAL(r|  
asked price 沽盘;喊价;索价;卖方报价 0g-ESf``{n  
assessable income 应评税入息 q(Q9FonU  
assessable loss 应评税亏损 1bkUT_  
assessable profit 应评税利润 K6 7? d  
assessable value 应评税值 ;i>E @  
assessed profit 估定利润 |lV9?#!  
assessed value 经评估价值 W|U1AXU7/  
assessment 评税;评定;估价;评税单 edx'p`%d5  
assessment number 评税编号;估价编号 n`xh/vGm#  
assessment of additional tax 补加税评税 E2D8s=r  
assessment of performance 业绩评估;实绩评价 qw1J{xoHW  
Assessor 评税主任 AAgA]OD,  
asset price bubbles 资产价格泡沫 >oDP(]YGg  
asset-backed securities 具资产保证的证券 xS1|Z|&  
assets accretion 资产增值 e]?S-J'z  
assets and liabilities 资产与负债 k)Wz b  
assets betterment statement 资产递增表;资产改进表 9zd/5|W  
assets lending 实物放款;有抵押贷款 D[M?27  
assets of the company passing on the death 死者去世时转移的公司资产  H>6;I  
assets pledged as security for liabilities 用作负债抵押的资产 >~~\==".  
assets portfolio 资产投资组合 mM>|fHGA  
assets price 资产价格 4V8wB}y7e  
assets quality 资产质素 pr(\?\a  
assets realization 资产变现 taaAwTtk?A  
assets refinancing arrangement 资产再集资安排 DU8LU*q'  
assets securitization 资产证券化 ':4pH#E  
assets situated outside Hong Kong 在香港以外地方的资产 ypo=y/!  
assets stripping 削减资产;拆卖资产 U{(07GNm#  
assets value 资产值 aS G2K0  
assignee 承让人 7+4"+CA  
assignment 转让;转让书;转让契 8ZfIh   
assignment of interest 权益转让 e]h'  
assignment of letters patent and trade mark 专利证书及商标转让 V.:A'!$#  
assignment of property 物业转让;物业转让书 )W|jt/  
assignment right 转让权 p>3'77 V  
assignor 转让人 n4y6Ua9m{  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 %;$Y|RbmqE  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 _B FX5ifK  
associate member 附属会员 Dj(7'jT  
associated body corporate 相联法人团体 :j4 [_9\  
associated company 相联公司;联属公司 uF"`y&go  
associated corporation 相联法团 !Jl0Eu  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] e8<nP t`C  
公认会计师公会〔英国〕 ~W{h-z%q  
Association of Futures Exchange Brokers 香港期货经纪协会 v*'\w#  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 [S+-ovl  
association of underwriters 承保人组织 C/ VYu-p%  
assumption of control 接管 f om"8iL1  
assurance 担保;保险;转易;转易书 e}AJxBE  
assurance of interest 权益的转易 (OQ @!R&  
at 19XX price 按一九XX年价格计算 4[0?F!%  
at a discount 按赔价计算;按贴水价格计算;打折扣 RNtA4rC>#  
at a premium 按溢价计算;按升水价格计算 1Z8oN3  
at call 通知付款;按通知 ] Nipo'N;  
at constant market price 按固定市价计算 aZ`ags ofk  
at constant price 按固定价格计算 ; @~*z4U  
at cost 按成本计算 >Fk `h=Wd  
at current market price 按当时市价计算;按现时市价计算 T?{9Z  
at current price 按当时价格计算;按现时价格计算 v=-3 ,C  
at factor cost 按要素成本计算;按生产要素成本计算 z}8L}:  
at money-of-the-day price 按付款当日价格计算 -wMW@:M_  
at or better 按指定或较佳价位〔买卖指令〕 Hd`p_?3]  
at par 按面值计算;平价 -GVG1#5  
at sight 见票即付 HWOs@ !cL  
at the close 按收市盘 [qMdOY%jx  
at the opening 按开市盘 } /3pC a  
attestation 见证;见证条款 "m;]6B."  
at-the-money option 平价期权 %v:h]TA  
attorney 受权人;受托代表人 K/ m)f#  
attornment 新拥有人承认书 u@u.N2H.%  
attributable profit 可归属利润 )uuEOF"w  
attributable share value 可归属股份价值 TFDCo_>o  
Auckland Stock Exchange 奥克兰证券交易所 }h h^U^ia  
auction 拍卖 [=3tAPpzK  
auctioneer 拍卖商 pF+wH MhUe  
audit 审计;核数 w*}yw"gP*0  
Audit Commission 审计署 [iy;}5XK  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ~c$ts&Cl  
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〕 C?|3\@7  
audit review 帐目审查 ~9YA!48  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 [ c[MQA0  
audited account 审计帐目;经审计的帐目 ~U6YN_W  
audited annual account 经审计的周年帐目 166c\QO  
audited balance sheet 经审计的资产负债表 /Py>HzRE:  
auditor 核数师;核数主任;审计师 '?3z6%  
auditor's certificate 核数师证明书;审计师证明书 ptni'W3  
auditor's report 核数师报告;审计师报告 lA-!~SM v"  
Aussie bond 澳元债券 ey\{C`(__y  
austerity budget 紧缩预算 CVG>[~}(9'  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 EFt`<qwj  
Australia All Ordinaries Index 澳洲所有普通股票指数 <`UG#6z8  
Australian Dollar [AUD] 澳元 C_ZD<UPA\  
Australian Options Market 澳大利亚期权市场 H-KwkH`L4  
Australian Securities Commission 澳洲证券事务监察委员会 _D,f 4.R  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 @"Fp;Je\bN  
Australian Stock Exchange 澳大利亚证券交易所 w[oQ}5?9'  
Austrian Schilling [ATS] 奥地利先令 P`I G9  
authentication 认证;鉴证 (,c?}TP  
authority to purchase 委托购买证;委购书 A-C)w/7  
authorization 认可;核准;授权;授权书 yx w27~  
authorization by direction 指示授权 rnv7L^9^A  
authorization by instruction 指令授权 b\j&!_   
authorization by warrant 令状授权 lc?mKW9  
authorization of unit trust 单位信托的认可 'qF3,Rw  
authorized agent 指定代理人 q&d&#3Rh  
authorized capital 法定资本 3H}~eEg,  
authorized clerk 出市员 Q>a7Ps@~  
authorized dealer 认可交易商 yki51rOI*  
authorized financial institution 认可财务机构 3_*Xk. .d  
authorized fund 认可基金 Etc?;Z[F#  
authorized fund house 获授权的基金公司;认可基金公司 (X_,*3Yxk  
authorized institution 认可机构 .>64h H  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 &}6ES{Nr8  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 M:UB>-`bW  
authorized insurer 获授权保险人;获认可承保人 Ld3Bi2d|  
authorized investment 特准投资项目 lH@E%  
authorized person 获授权人 }A)36  
authorized representative 获授权代表 5ZyBP~  
authorized share capital 法定股本 Zjic"E1  
automated quotation system 自动报价系统 UQ.D!q  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ~{,vg4L  
自动交易系统〔香港期货交易所有限公司〕 <_a70"i  
automatic adjustment mechanism 自动调整机制 fqk Dk  
automatic adjustment system 自动调整系统 h?3,B0G  
Automatic Clearing House 自动票据交换所 Lr?4Y  
automatic exchange rates accumulation system 自动化汇率累集系统 Ie&b <k  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ]pRfY9w  
automatic teller machine [ATM] 自动柜员机 E?gu(\an@  
autopay 自动转帐 L+~YCat|$U  
available assets 可用资产 cv*Q]F1%  
available fiscal reserve 现存财政储备 jFNs=D&(  
available profit 可用利润 Q^MXiE O+  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 "^ 6lvZP(  
average 平均;平均数;海损 *iRm`)zC(  
average basic salary 平均基本薪金 j #I:6yA3  
average consumer expenditure 平均消费开支;一般消费开支 hi3sOK*r;<  
average cost 平均成本 O? Gl4_y  
average cost of land production 增辟土地平均成本 <[y$D=n  
average daily turnover 平均每日成交额 $]H=  
average daily wage rate 平均每日工资率 hLytKPgt  
average expenditure pattern 平均开支模式 k Kp6  
average growth rate 平均增长率 bxhg*A  
average net fixed assets 固定资产平均净值 2^ ,H_PS  
average of relatives 相对价格平均数 <{NYD .  
average price 平均价格 UrhM)h?%  
average propensity to consume 平均消费倾向;一般消费倾向 ( ztim  
average propensity to save 平均储蓄倾向;一般储蓄倾向 =2nn "YVP  
average rate 平均率 n,?IcDU~m  
average revenue 平均收入;平均收益 OSa}8rlr'  
average stock 平均库存;平均存货 4Ay`rG  
average yearly rent 平均年租 j.;  
avoidance of double taxation 避免双重课税 fZ6 fV=HEF  
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 i[2bmd!H  
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