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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: Oz# $x  
A share A股;甲类股份  ?}e8g  
abatement of tax 减税;减扣免税额 ^/47 *vcN5  
ABN AMRO Bank N.V. 荷兰银行 Ek~Qp9B  
above-the-line expenditure 线上项目支出;经常预算支出 2asA]sY  
above-the-line receipt 线上项目收入;经常预算收入 Ok/~E  
ABSA Asia Limited 南非联合亚洲有限公司 3ZGU?Z;R  
absolute change 绝对数值变更 dQVV0)z  
absolute expenditure 实际开支 `Rub"zM  
absolute guideline figure 绝对准则数字 )mz [2Sfg  
absolute interest 绝对权益 d kHcG&)  
absolute order of discharge 绝对破产解除令 22"M#:r$  
absolute profit margin 绝对利润幅度 f ?_YdVZ  
absolute value 实值;绝对值 ^o+2:G5z}  
absolutely vested interest 绝对既得权益 bHH{bv~Z  
absorbed cost 已吸收成本;已分摊成本 0(VH8@h`O  
absorption 吸收;分摊;合并 |\TOSaZ  
absorption rate 吸收率;摊配率;分摊率 5"u-oE&  
ACB Finance Limited 亚洲商业财务有限公司 1&\_|2  
acceptable form of reciprocity 合理的互惠条件 GNS5v-"H  
acceptable rate 适当利率;适当汇率 [u;]J*  
acceptance agreement 承兑协议 kj~)#KDN  
acceptance for honour 参加承兑 %6j|/|#]  
acceptor 承兑人;接受人;受票人 0}2Uj>!i  
acceptor for honour 参加承兑人 LyH8T'C~  
accident insurance 意外保险 p%EU,:I6  
Accident Insurance Association of Hong Kong 香港意外保险公会 .Qg!_C  
accident insurance scheme 意外保险计划 kSv?p1\@&P  
accident year basis 意外年度基准 6Xb\a^ q  
accommodation 通融;贷款 z'=*pIY5f  
accommodation bill 通融票据;空头票据 iT1"Le/N  
accommodation party 汇票代发人 c[}h( jkP  
account balance 帐户余额;帐户结余 C '4u+raq  
account book 帐簿 B$1nq#@  
account collected in advance 预收款项 1k6f|Al -  
account current book 往来帐簿 Wp/!;  
account of after-acquired property 事后取得的财产报告 *[*LtyCQt4  
account of defaulter 拖欠帐目 R/R[r> 1)6  
account payable 应付帐款 \[Op:^S  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Vy.A`Hz  
account receivable 应收帐款 gV1&b (h  
account receivable report 应收帐款报表 4- ^|e  
account statement 结单;帐单;会计财务报表 ;2q;RT`h  
account title 帐户名称;会计科目 $)\%i=  
accountant's report 会计师报告 \j !JRD+j  
Accountant's Report Rules 会计师报告规则 %Rj:r!XB:  
accounting and auditing procedure 会计与审计程序;会计与核数程序 W?mn8Y;{`  
Accounting Arrangements 《会计安排》 QMea2q|3$  
accounting basis 会计基础 %_;q<@9)  
accounting by Official Receiver 破产管理署署长呈交的帐目 \u ?z:mV  
Accounting Circular 《会计通告》 ;W]NT 4p  
accounting class 会计类别 Y$uXBTR`y/  
accounting date 记帐日期;会计结算日期 oe_l:Y%  
accounting for money 款项核算 3P3x^NI  
Accounting Officer 会计主任 GzWmXm  
accounting period 会计报告期;会计期 q{@j$fMt0  
accounting policy 会计政策;会计方针 %Js3Y9AL C  
accounting practice 会计惯例 dRTtDH"%  
accounting principle 会计准则 767xCP  
accounting record 会计记录 z)xGZ*{=  
accounting report 会计报告 H$au02dpU  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 e;~[PYeu  
Accounting Society of China 中国会计学会 b)J(0,9`G"  
accounting statement 会计报表 kD dY i7g>  
accounting system 会计制度;会计系统 1,=U^W.G  
accounting transaction 会计事项;帐务交易 hV#+joT8i  
accounting treatment 会计处理 Rcs7 'q5  
accounting year 会计年度 m663%b(5>  
accretion 增值;添加 u`dWU}m)  
accrual 应计项目;应累算数目 y K)7%j!  
accrual basis 应计制;权责发生制 3GUO   
accrual basis accounting 应计制会计;权责发生制会计 7GY[l3arxv  
accrue 应累算;应计 v^2K=f[nE  
accrued benefit 应累算利益 A<2_V1  
accrued charges 应计费用 `An|a~G1  
accrued cumulative preference share dividend 应累算的累积优先股股息 !yU!ta Q  
accrued expenses 应累算费用 XKN`{h-@  
accrued interest payable 应付利息;应计未付利息 6pDb5@QjTy  
accrued interest receivable 应收利息;应计未收利息 8.HqQ:?&2t  
accrued right 累算权益 c) Zid1  
accruing profit 应累算的利润 &?YbAo_K  
accumulated fiscal reserve 累积财政储备 2c@4<kyfP  
accumulated profit 累积利润;滚存溢利 /f~ V(DK  
accumulated reserve 累积储备 | VPs5  
accumulation of surplus income 累积收益盈余 '<5Gf1 @|  
acquired assets 既得资产 YdX#`  
acquisition 收购;购置;取得 34_:.QK-  
acquisition cost 购置成本 *L7 ZyERs  
acquisition expenses 购置费用 J7W]Str  
acquisition of 100% interest 收购全部股权 +C1/02ZJ  
acquisition of control 取得控制权 eyBLgJt8P  
acquisition of fixed assets 购置固定资产 +Wh0Of  
acquisition of shell “买壳” vS%o>"P  
acquisition price 收购价 (.4mX t  
act of God 天灾 wG [X*/v  
acting partner 执事合伙人 5jD2%"YUV  
active market 买卖活跃的市场;交投畅旺的市场;旺市 9$8B)x  
active partner 积极参与的合伙人 +:pjQ1LsJ  
active trading 交投活跃 ~f0Bu:A)  
actual circulation 实际流通 o#gb+[  
actual cost 实际成本 'qwFVP  
actual expenditure 实际开支;实际支出 >M[wh>  
actual income 实际入息;实际收入;实际收益 M%pxv6?""{  
actual market 现货市场 { %X /w'|  
actual price 现货价;实际价格 }eb}oK  
actual profit 实际利润 z40uY]Ck  
actual quotation 实盘;实际价位;实际报价 +168!Jw;  
actual year basis 按实际年度计算 W(a31d  
actuals 实货 ;W,XP#{W  
actuarial investigation 精算调查 \M(0@#-$C  
actuarial principle 精算原则 Eh&*"&fHR  
actuarial report 精算师报告 0G ^73Z  
Actuarial Society of Hong Kong 香港精算学会 |S[Gg  
actuarial valuation 精算师估值 LPX@oha  
actuary 精算师 P,lKa.  
ad referendum agreement 暂定协议;有待覆核的协定 *t.L` G  
ad valorem duty 从价税;按值征税 S]mXfB(mh  
ad valorem duty system 从价税制 /=&HunaxI  
ad valorem fee 从价费 7.-Q9xv  
ad valorem tariff 从价关税 f{MXH&d 1\  
additional allowance 额外免税额 ,<s'/8Ik  
additional amount for unexpired risk 未过期风险的额外款额 [t/7hx"2t  
additional assessable profit 补加应评税利润 Ae R3wua  
additional assessment 补加评税 ce-5XqzY@  
additional commitment 额外承担 Q$Qs$  
additional commitment vote 额外承担拨款 'D(|NYY  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 H+y(W5|2/X  
additional dependent parent allowance 供养父母额外免税额 2Sbo7e  
additional provision 额外拨款 B'"(qzE-kM  
additional stamp duty 附加印花税 T#%r\f,l0  
additional tax 补加税罚款;补加税款 Y ]&D;w  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 `6;%HbP$W+  
adjudged bankrupt 被裁定破产 {^zieP!  
adjudicated bankrupt 裁定破产人 Y5 e6|b|  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 p'z fo!  
adjudication of bankruptcy 裁定破产;宣告破产 0)n#$d>  
adjudication of insolvency 裁定无力偿还债务 $\?BAkx  
adjusted actual 经调整的实数;调整后的实数 - `F#MN  
adjusted current assets 经调整的流动资产;调整后的流动资产 C# IV"Pkq  
adjusted figure 经调整的数字;调整后的数额 NF+^  
adjusted liabilities 经调整的负债;调整后的负债 It>8XKS  
adjusted loss 经调整的亏损;调整后的亏损 _1_CYrUc  
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 U;f~Q6iu  
adjusted profit 经调整的利润;调整后的利润 0V6gNEAUg  
adjusted surplus 经调整的盈余额;调整后的盈余额 \nT, NV11  
adjusted value 经调整的价值;调整后的价值 >KXSb@  
adjustment 调整;修订;理算〔保险〕 MebL Y $&8  
adjustment centre 调剂中心 F_0vh;Jo  
adjustment lag 调整过程的时间差距;调整时差 TY}9;QL:  
adjustment mechanism 调整机制 uz-O%R-  
adjustment of loss 亏损调整 veX#K#  
adjustment process 调整过程;调整程序 :H($|$\h  
adjustment range 调整幅度 7(c7-  
administered exchange rate 受管制汇率 >8h14uCk  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Z9TmX A@  
administration expenses 行政费用 9NXf~-V-  
administration fee 手续费;行政费 2k}~"!e1  
administration in bankruptcy 破产管理 a oj6/  
administration order 遗产管理令 | LdDL953  
administrator 管理人;遗产管理人 1}nrVn[B9  
administrator of the estate 遗产管理人 ~k>H4hV3  
admission of debt 债项承认书 $j=c;+W  
admission of proof 接纳债权证明 KqC8ozup  
advance 放贷款项;垫付款项;预支款项;预付款项 9>,$q"M}?  
advance account 暂支帐目;预付款帐户 }jTCzqHW]  
advance compensation 预付补偿金 uFPJ}m[>5  
advance from shareholder 股东垫款 0\XG;KA  
advance pending reimbursement 预支以待日后付还 T= Q"| S]V  
advanced economy 先进经济体系 w5zr Ek#  
advancement 预付;预付财产 &,E^ y,r  
advances warrant 垫款令 HUUN*yikj  
advancing 贷出 p2T<nP<Pt  
adverse balance 逆差 }4G/x;D  
adverse exchange 逆汇 W$&{jr-p  
advertisement addressed to shareholders 在报章刊登的致股东通告 ]M%kt+u!  
advice for collection 托收通知书 a&oz<4oT  
advice of drawing 提款通知书;汇票通知书 klSzmi4M  
advice of payment 付款通知 lS<T|:gz@  
Advisory Committee [Securities and Futures Commission] @BCws )  
谘询委员会〔证券及期货事务监察委员会〕 d +0(H   
Advisory Committee on Diversification 经济多元化谘询委员会 _Q&O#f  
affidavit 誓章;遗产申报誓章 V`:iu n^f  
affidavit of no receipt 述明无收款的誓章 J*HZ=6L  
affiliate 联号;联营公司;附属公司 L[v-5u)  
affiliated company 附属公司;联号;联营公司 nO-1^HUl  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 $&IF#uDf  
affordability 负担能力 ]6JI((  
African Development Bank [AfDB] 非洲开发银行 JBzRL"|  
after-acquired property 事后取得的财产 ig G8L  
after-hours dealing 市后交易 Y:UDte[Lb  
after-tax profit 税后盈利;税后利润;税后溢利 ErZYPl  
agency agreement 代理协议 ~Q<h,P  
agency expenses 代理机构的开支 ?+6w8j%\  
agency fee 代理费 `Hj{XIOx  
Agency Law 《代理法》 >IZ|:lsxE  
agent 代理人;承销人 2Lravb3  
agent of company 公司代理人 e'%"G{(D  
agent's fee 代理人费;经纪费 PEA<H0  
aggregate 总计;总数;总体数字 2|a@,TW}-  
aggregate amount 总款额;总额 j;%RV)e  
aggregate assets and liabilities 总体资产与负债 ;&="aD  
aggregate at constant price 按固定价格计算的总体数字 }t.J;(ff:  
aggregate demand 总需求 2Cy">Exl  
aggregate gross position 总持仓量 eYSVAj  
aggregate limit 总限额 79}voDFd  
aggregate of salaries tax 合计薪俸税 4-ijuqjN  
aggregate performance 总体表现;总体业绩 Th"0Cc)  
aggregate supply 总体供应 )1de<# qM  
aggregate surplus 总盈余 ~\4`tc  
aggregate total 整体总额 kC : pal  
aggregate value 总值;合计价值 A\Ax5eeL  
aggregated basis 合计基准 ^)-* Ubzz  
aggregated net chargeable income 合计应课税入息实额 H#P)n R M  
aggregation 合并计算;合计;总和 H_3-"m&3  
aggregation of incomes of husband and wife 夫妇入息合并计算 ]<y _ =>  
aggregation of property 财产的总和 g$=y#<2?  
agio 差价;贴水 *c"tW8uR  
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》 2oL~N*^C  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment B^8]quOH  
《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》 y9<]F6TT  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment <$m=@@qg  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 HI+87f_Q  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment c{7<z9U  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 . Y@)3  
agreement for a settlement 授产协议 w?u4-GT  
agreement for assignment 转让协议 H~fX >6>  
agreement for sale 售卖协议;买卖协议 fK-tvP0}*  
agreement for sale and purchase 买卖协议 lawjGI  
agreement for the payment of interest 支付利息协议 ^uG^XY&ItC  
agreement for the repayment of money 还款协议 Ed&;d+NM  
agreement of reinsurance 再保险协议  k2]Q~  
Agricultural Bank of China 中国农业银行 3RYg-$NK[  
air passenger departure tax 飞机乘客离境税 Xgq-r $O2X  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 z>n<+tso  
airport tax 机场税 ZAK NyA2  
alcohol duty 酒精税 ykq9]Xqhv  
alienation 让与;让渡;转让 0W}iKT[Z  
alimony 生活费;赡养费 Y@&1[Z  
All Ordinaries Index [AOI] 所有普通股指数 V s/Z8t  
all risks 全险;综合险 > J!J:  
All Sales Record for Stock Market 《股票市场成交报告》 X{8/]'(  
Allied Capital Resources Limited 新联财务有限公司 '3n?1x  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Z{' .fq2A  
allocation letter 拨款信件 `EFPY$9`D  
allocation of fund 分配款项;预留款项 ry99R|/d1  
allocation of profit 利润分配;溢利分配 52RFB!Z[  
allocation warrant 拨款令 D4';QCwo  
allotment 分配;配股 WnATgY t  
allotment notice 股份配售通知;配股通知 u+U '|6)E  
allotment of shares 股份分配 Kr;7~`$[  
allowable 可获宽免;免税的 :#yjg1aej  
allowable business loss 可扣除的营业亏损 G"_ 8`l  
allowable expenses 可扣税的支出 \W^+aNbv=8  
allowance 免税额;津贴;备抵;准备金 e+_~a8 -|  
allowance for debts 债项的免税额 ^F}HWpF_  
allowance for depreciation by wear and tear 耗损折旧免税额 FNQR sNi  
allowance for funeral expenses 殡殓费的免税额 ~c;D@.e\  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 NTj:+z0  
allowance for repairs and outgoings 修葺及支出方面的免税额 N.j?:  
allowance to debtor 给债务人的津贴  ~\0uy3%  
alteration of capital 资本更改 $s[DT!8N  
alternate trustee 候补受托人 #zRT  
amalgamation 合并 ss8de9T"'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /CXrxeo  
ambit of charges 征税范围;收费范围 n aQ0TN,  
amended valuation 经修订的估值 *{/L7])gm  
American Commodities Exchange 美国商品交易所 \QpH~&QIS  
American Express Bank Limited 美国运通银行 iJIDx9 )Z  
American Stock Exchange 美国证券交易所 Hh|a(Zq,  
amortization 摊销 O&ur |&v  
amount due from banks 存放银行同业的款项 ^+v6?%m  
amount due from banks abroad 存放海外银行同业的款项 p-KMELB  
amount due from holding companies 控股公司欠款 AdCi*="m  
amount due from local banks 存放本港银行同业的款项 t&GjW6]W  
amount due to banks 银行同业的存款 ch^tq",1>  
amount due to banks abroad 海外银行同业的存款 wK0= I\WN9  
amount due to holding companies 控股公司存款 dcK7Dd->  
amount due to local banks 本港银行同业的存款 #<^ngoOj  
amount due to outport banks 外埠银行同业的存款 Ax'jNol  
amount for note issue 发行纸币的款额 8ec6J*b  
amount of bond 担保契据的款额 ."8bW^:  
amount of consideration 代价款额 W ix/Az  
amount of contribution 供款数额 &n|S:"B  
amount of indebtedness 负债款额 Y<A593  
amount of principal of the loan 贷款本金额 h3B s  
amount of rates chargeable 应征差饷数额 |fQl0hL  
amount of share capital 股本额 G:n,u$2a<  
amount of sums assured 承保款额 /^BaQeH?R  
amount of variation 变动幅度 9PpPAF  
amount of vote 拨款数额 LTSoo.dE  
amount payable 应付款额 'Z<V(;W  
amount receivable 应收款额 btQDG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^p'iX4M  
analysis 分析 I eQF+Xz  
ancillary risk 附属风险 {;iG}jK  
annual account 周年帐目;周年帐目报表;年度决算;年结 Z$8 X1(o  
annual accounting date 年结日期 (3H'!P7|~  
annual allowance 每年免税额;年积金;年度津贴;年津 n'dxa<F2|  
annual balance 年度余额 Pk9 4O  
annual disposable income 每年可动用收入 3IrmDT  
annual estimates 周年预算 ^t|CD|,K_O  
annual fee 年费 *2$I, ~(P  
annual general meeting 周年大会 <($'jlZ  
annual growth rate 年增率;每年增长率 Ym)8L.  
annual long-term supplement 长期个案每年补助金 `L-GI{EJ  
annual pensionable emolument 可供计算退休金的年薪  P[l?  
annual report 年报 6$d3Ap@Gl  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]A;{D~X^w  
annual return 周年报表;周年申报表;每年报税表格 sz5&P )X  
Annual Return Rules 《周年报表规则》 > @Ux8#  
annual review of consumer prices 每年消费物价回顾 3EM=6\#q  
annual roll-forward basis 逐年延展方式 FG?69b>  
annual salary 年薪 RV*7?y%3  
annual statement 年度报表;年度决算表 (x.O]8GKP  
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 ,mu=#}a@}  
annuitant 年金受益人 ~@3X&E0S  
annuity 年金 h{ &X`$  
annuity contract 年金合约 "`sr#  
annuity on human life 人寿年金 Z+zx*(X  
antecedent debt 先前的债项 >bKN$,Qen  
ante-dated cheque 倒填日期支票 ( TQx3DGq  
anticipated expenditure 预期开支 **zh>Y}6  
anticipated net profit 预期纯利 (c{<JYEC  
anticipated revenue 预期收入 Z+mesj?.  
anti-inflation measure 反通货膨胀措施 4 Ar\`{c>  
anti-inflationary stance 反通货膨胀立场 3c#CEuu  
apparent deficit 表面赤字 %T.4Aj  
apparent financial solvency 表面偿债能力 `M "O #  
apparent partner 表面合伙人 ?qn0].  
application for personal assessment 个人入息课税申请书 hkS K;  
application of fund 资金应用 s'&/8RR  
application to release as liquidator and to destruct the books of accounts and documents kfod[*3  
申请免除清盘人职务及毁灭帐簿与文件 R\L0   
appointed actuary 委任精算师 :/Zy=F9:  
appointed auditor 委任核数师;委任审计师 }RGp)OFY&  
appointed trustee 委任的受托人 &&N]u e@>  
appointer 委任人 2>E.Q@c  
apportioned pro rata 按比例分摊 uP'x{Pr)  
apportionment 分配;分摊 *3S ./ C}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ur'a{BI2R  
apportionment formula 分摊方程式 '>GZB  
apportionment of estate duty 遗产税的分摊 H#/}FoBiS  
appraisal 估价;评估 LK "47  
appreciable growth 可观增长 IX!Q X  
appreciable impact 显着影响 '?q \mi  
appreciable increase 可观增长 SA5 g~{"  
appreciation 增值;升值 _L?`C  
appreciation against other currencies 相对其他货币升值 U!GG8;4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 mN_KAln  
appreciation tax 增值税 :{iS0qJ  
appropriation 拨款;拨用;拨付 m=Z1DJG  
appropriation account 拨款帐目 }CR@XD}[  
Appropriation Bill 拨款法案 N2!HkUy2  
appropriation-in-aid system 补助拨款办法 `iX~cUQ  
approved assets 核准资产 w8|38m  
approved basket stock 认可一篮子证券 7=YjY)6r^  
approved budget 核准预算 @"`J~uK  
approved charitable donation 认可慈善捐款 %;SOe9  
approved charitable institution 认可慈善机构 [SluYmW  
approved currency 核准货币;认可货币 +Om(&\c(6  
approved estimates 核准预算 (GLd" Zq  
approved estimates of expenditure 核准开支预算 J/M_cO*U  
approved overseas insurer 核准海外保险人 y4aW8J#  
approved overseas trust company 核准海外信托公司 aY^_+&&G  
approved pooled investment fund 核准汇集投资基金 dS7?[[pg9  
approved provident fund scheme 认可公积金计划 L*2YAIG  
approved provision 核准拨款 cx]&ae*  
approved redeemable share 核准可赎回股份 X8TwMt  
approved regional stock 认可地区性证券 8 |2QJ  
approved retirement scheme 认可退休金计划 ";jj`  
approved subordinated loan 核准附属贷款 \r_-gn'1b  
arbitrage 套戥;套汇;套利 82w='~y  
arbitrageur 套戥者;套汇者 99'e)[\  
arbitrary amount 临时款项 29]T:I1d[  
arrangement 措施;安排;协定 #d+bld\  
arrears 欠款 "=7y6bM  
arrears of pay 欠付薪酬 xLfx/&2  
arrears of revenue 逾期未收税款;逾期未收的帐项 n'<FH<x  
articles of association 组织章程;组织细则;组织章程细则 vT*z3  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 MuzlUW]  
ascertainment of profit 确定利润 [m>kOv6>^  
"Asia Clear" “亚洲结算系统” eq0&8/=  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 .xR J )9q  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ;\N{z6  
Asian Development Fund [ADF] 亚洲发展基金 G(LGa2;Zg  
Asian dollar bond 亚洲美元债券 f'hrS}e  
Asian dollar market 亚洲美元市场 W^}fAcQKH  
Asian dollar rate 亚洲美元利率 I]HrtI  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 LKCj@NdV  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 6,nws5dh  
asked price 沽盘;喊价;索价;卖方报价 {rQ SB;3  
assessable income 应评税入息 ]>E)0<t  
assessable loss 应评税亏损 9oOr-9t3  
assessable profit 应评税利润 u n{LwZH  
assessable value 应评税值 !f 7CN<  
assessed profit 估定利润 -;/;dz;  
assessed value 经评估价值 LvlVZjT  
assessment 评税;评定;估价;评税单 |@{4zoP_N  
assessment number 评税编号;估价编号 =Q#} ,T  
assessment of additional tax 补加税评税 xgw[)!g^\  
assessment of performance 业绩评估;实绩评价 {+CW_ce  
Assessor 评税主任 q;&\77i$  
asset price bubbles 资产价格泡沫 FerQA9K)x  
asset-backed securities 具资产保证的证券 QnsD,F; /  
assets accretion 资产增值 oPSucz&s  
assets and liabilities 资产与负债 RR,gC"cTi  
assets betterment statement 资产递增表;资产改进表 ,e6n3]W8  
assets lending 实物放款;有抵押贷款 ,+0#.N s$  
assets of the company passing on the death 死者去世时转移的公司资产 f+#^Lngo  
assets pledged as security for liabilities 用作负债抵押的资产 rkdf htpI  
assets portfolio 资产投资组合 1P (5+9"s  
assets price 资产价格 aS ]bTYJ'  
assets quality 资产质素 T%GdvtmS>  
assets realization 资产变现 2g>4fZ  
assets refinancing arrangement 资产再集资安排 a[ Pyxx_K  
assets securitization 资产证券化 E-P;3lS~  
assets situated outside Hong Kong 在香港以外地方的资产 .M3]\I u  
assets stripping 削减资产;拆卖资产 n< npJ*  
assets value 资产值 I[mlQmwsL.  
assignee 承让人 u9-:/<R#}y  
assignment 转让;转让书;转让契 q)Qd+:a7{  
assignment of interest 权益转让 &e2|]C4  
assignment of letters patent and trade mark 专利证书及商标转让 +n]z'pijb  
assignment of property 物业转让;物业转让书 nE_g^  
assignment right 转让权 u4 ##*m  
assignor 转让人 TqzL]'NS+  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 }$6;g-|HX  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 r_8[}|7;  
associate member 附属会员 TvV_Tz4e  
associated body corporate 相联法人团体 yV;_]_EO  
associated company 相联公司;联属公司 60 D0z  
associated corporation 相联法团 $ yd "bJK  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 74Fv9  
公认会计师公会〔英国〕 Lye^G% {  
Association of Futures Exchange Brokers 香港期货经纪协会 JHF <vyt5<  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 \UBTNY,  
association of underwriters 承保人组织 uBdS}U  
assumption of control 接管 1}O&q6\"J  
assurance 担保;保险;转易;转易书 *fz]Q>2ga  
assurance of interest 权益的转易 )U6-&-07  
at 19XX price 按一九XX年价格计算 X~m*`UH  
at a discount 按赔价计算;按贴水价格计算;打折扣 1y\ -Iz^  
at a premium 按溢价计算;按升水价格计算 ~ ZkSYW<  
at call 通知付款;按通知 PtfxF]%H  
at constant market price 按固定市价计算 [^oTC;  
at constant price 按固定价格计算 xqP DL9\  
at cost 按成本计算 Fjq~^_8  
at current market price 按当时市价计算;按现时市价计算 *{_WM}G  
at current price 按当时价格计算;按现时价格计算 QqpXUyHp[  
at factor cost 按要素成本计算;按生产要素成本计算 F]_w~1 n5  
at money-of-the-day price 按付款当日价格计算 nT(Lh/  
at or better 按指定或较佳价位〔买卖指令〕 `7.(dn>WL0  
at par 按面值计算;平价 eouxNw}F1  
at sight 见票即付 WA~PE` U  
at the close 按收市盘 PubO|Mf  
at the opening 按开市盘 lCyBdY9n  
attestation 见证;见证条款 adi^*7Q] )  
at-the-money option 平价期权 R^[b I;  
attorney 受权人;受托代表人 [(*ObvEF  
attornment 新拥有人承认书 L[Z SgRTu  
attributable profit 可归属利润 y `)oD0)Fj  
attributable share value 可归属股份价值 >bgx o<  
Auckland Stock Exchange 奥克兰证券交易所 # Uc0 W  
auction 拍卖 /' +GYS  
auctioneer 拍卖商 U|[+M@F_L  
audit 审计;核数 &OK[n1M  
Audit Commission 审计署  1rnbUE  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] w$E8R[J~P  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 `$kKTc:f  
audit review 帐目审查 @51!vQwqR  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 #Cj$;q{!  
audited account 审计帐目;经审计的帐目 P4h^_*d  
audited annual account 经审计的周年帐目 %jS#DVxBR  
audited balance sheet 经审计的资产负债表 S,I|8 YE  
auditor 核数师;核数主任;审计师 `E@TPdu  
auditor's certificate 核数师证明书;审计师证明书 u~JCMM$  
auditor's report 核数师报告;审计师报告 nnw5 !q_  
Aussie bond 澳元债券 U};~ff+  
austerity budget 紧缩预算 "Uk "  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ]]R!MnU:$  
Australia All Ordinaries Index 澳洲所有普通股票指数 (x+C =1,  
Australian Dollar [AUD] 澳元 h;s~I/e(  
Australian Options Market 澳大利亚期权市场 Mk:k0,z  
Australian Securities Commission 澳洲证券事务监察委员会 ^@"H(1Hxu/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 MQ~OG9.  
Australian Stock Exchange 澳大利亚证券交易所 } `X.^}oe  
Austrian Schilling [ATS] 奥地利先令 ,McwPHEMB  
authentication 认证;鉴证 c8R#=^ DD  
authority to purchase 委托购买证;委购书 t<UtSkE1  
authorization 认可;核准;授权;授权书 !)!<. x  
authorization by direction 指示授权 <KBzZ !n5  
authorization by instruction 指令授权 aDDs"DXx  
authorization by warrant 令状授权 In3},x +$  
authorization of unit trust 单位信托的认可 }3^b1D>2O  
authorized agent 指定代理人 G1 :*F8q  
authorized capital 法定资本 {[ E7Cf  
authorized clerk 出市员 Y6&B%t<bo  
authorized dealer 认可交易商 vt(A?$j|A  
authorized financial institution 认可财务机构 1\hh,s  
authorized fund 认可基金 P&6hk6#  
authorized fund house 获授权的基金公司;认可基金公司 Q&JnF`*  
authorized institution 认可机构 U]8 @  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 @c >a  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 lZ\Si  
authorized insurer 获授权保险人;获认可承保人 1cA4-,YO>  
authorized investment 特准投资项目 vk^/[eha  
authorized person 获授权人 (Lp$EC&%6  
authorized representative 获授权代表 KS9 e V  
authorized share capital 法定股本 Z`W @Od$f  
automated quotation system 自动报价系统 v/1&V+"^kd  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ^GS,4[)H  
自动交易系统〔香港期货交易所有限公司〕 Boi?Bt  
automatic adjustment mechanism 自动调整机制 %T_4n^beFQ  
automatic adjustment system 自动调整系统 @u4q\G\  
Automatic Clearing House 自动票据交换所 ?E6*Ef  
automatic exchange rates accumulation system 自动化汇率累集系统 N9|v%-_?)  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ``Yw-|&:Ae  
automatic teller machine [ATM] 自动柜员机 ]>:LHW  
autopay 自动转帐 Za5bx,^  
available assets 可用资产 ~_;x o?@ba  
available fiscal reserve 现存财政储备 c@uNA0 p  
available profit 可用利润 lZ\8$,B)  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 );m7;}gE  
average 平均;平均数;海损 ~9tPT 0^+  
average basic salary 平均基本薪金 sz7|2OV"  
average consumer expenditure 平均消费开支;一般消费开支 T({]fc!c  
average cost 平均成本 2O*(F>>dT  
average cost of land production 增辟土地平均成本 FHoY=fCI  
average daily turnover 平均每日成交额 b `TA2h  
average daily wage rate 平均每日工资率 7GyJmzEE  
average expenditure pattern 平均开支模式 @D'NoA@1A  
average growth rate 平均增长率 )q+Qtz6D  
average net fixed assets 固定资产平均净值 n)~9  
average of relatives 相对价格平均数 \Y?ByY  
average price 平均价格 h_SDW %($  
average propensity to consume 平均消费倾向;一般消费倾向 _ @U11|  
average propensity to save 平均储蓄倾向;一般储蓄倾向 G#|`Bjv"aP  
average rate 平均率 3lZ5N@z69  
average revenue 平均收入;平均收益 cTq}H_hC  
average stock 平均库存;平均存货 Zy<gA >  
average yearly rent 平均年租 s={jwI50  
avoidance of double taxation 避免双重课税 @@])B#  
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 ipIexv1/S  
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