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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: K /A1g.$  
A share A股;甲类股份 j"Y5j B`  
abatement of tax 减税;减扣免税额 |]=s  
ABN AMRO Bank N.V. 荷兰银行 ,\CG}-v@CN  
above-the-line expenditure 线上项目支出;经常预算支出 ( L ]C  
above-the-line receipt 线上项目收入;经常预算收入 )BX-Y@fpA  
ABSA Asia Limited 南非联合亚洲有限公司 uzO3_.4Y  
absolute change 绝对数值变更  ~=Q|EhF5  
absolute expenditure 实际开支 p}K\rpvJpu  
absolute guideline figure 绝对准则数字 $ 0Up.  
absolute interest 绝对权益 s9 .nU  
absolute order of discharge 绝对破产解除令 <x->.R_  
absolute profit margin 绝对利润幅度 :/6gGU>pu  
absolute value 实值;绝对值 dt1,! sHn  
absolutely vested interest 绝对既得权益 )K>2  
absorbed cost 已吸收成本;已分摊成本 yS"; q  
absorption 吸收;分摊;合并 Z.{r%W{2  
absorption rate 吸收率;摊配率;分摊率 "v[?`<53^l  
ACB Finance Limited 亚洲商业财务有限公司 -MTO=#5z  
acceptable form of reciprocity 合理的互惠条件 r4wnfy  
acceptable rate 适当利率;适当汇率 _VFL}<i  
acceptance agreement 承兑协议 Z#_+yw  
acceptance for honour 参加承兑 hcJny  
acceptor 承兑人;接受人;受票人 RI0 +9YJ  
acceptor for honour 参加承兑人 -)o0P\cTEt  
accident insurance 意外保险 bqI| wGCA"  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?YA5g' l  
accident insurance scheme 意外保险计划 PTf.(B"z  
accident year basis 意外年度基准 kFZjMchm A  
accommodation 通融;贷款 .#wU+t>  
accommodation bill 通融票据;空头票据 Ng;Fhv+  
accommodation party 汇票代发人 ufc_m4PN  
account balance 帐户余额;帐户结余 /sa\Ze;E  
account book 帐簿 0Ik}\lcn  
account collected in advance 预收款项 nd xijqw  
account current book 往来帐簿 wJb"X=i*  
account of after-acquired property 事后取得的财产报告 {z0PB] U  
account of defaulter 拖欠帐目 M hJ;)(  
account payable 应付帐款 Ag@R60#  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 }29Cm$p  
account receivable 应收帐款 N^U<;O?YDW  
account receivable report 应收帐款报表 $P7G,0-  
account statement 结单;帐单;会计财务报表 H>Ws)aCq  
account title 帐户名称;会计科目 0ofl,mXW  
accountant's report 会计师报告 t^(#~hx  
Accountant's Report Rules 会计师报告规则 1Yb9ILX[J  
accounting and auditing procedure 会计与审计程序;会计与核数程序 BdYl sYp  
Accounting Arrangements 《会计安排》 > qDHb'  
accounting basis 会计基础 h6Q-+_5  
accounting by Official Receiver 破产管理署署长呈交的帐目 eK_Yt~dj  
Accounting Circular 《会计通告》 p}{V%!`_  
accounting class 会计类别 !tr /$  
accounting date 记帐日期;会计结算日期 .0H!B#9  
accounting for money 款项核算 F)Qj<6  
Accounting Officer 会计主任 ,`nl";Zc  
accounting period 会计报告期;会计期 qW(_0<E  
accounting policy 会计政策;会计方针 $KGpcl  
accounting practice 会计惯例 Da WzQe=  
accounting principle 会计准则 /c9%|<O%  
accounting record 会计记录 1WbawiG}  
accounting report 会计报告 J"W+9sI0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 J`@#yHL  
Accounting Society of China 中国会计学会 q oJ4w7  
accounting statement 会计报表 e)x;3r"j  
accounting system 会计制度;会计系统 *iW$>Yjb  
accounting transaction 会计事项;帐务交易 M!E#T-)  
accounting treatment 会计处理 |Je+y;P7  
accounting year 会计年度 M_monj}Z  
accretion 增值;添加 eOI#T'5  
accrual 应计项目;应累算数目  cojbuo  
accrual basis 应计制;权责发生制 8OW504AD  
accrual basis accounting 应计制会计;权责发生制会计 h1uD>heGl  
accrue 应累算;应计 c$w}h[  
accrued benefit 应累算利益 q7'[II;  
accrued charges 应计费用 0Fi&7%  
accrued cumulative preference share dividend 应累算的累积优先股股息 D_MNF =7  
accrued expenses 应累算费用 O&c~7tM%  
accrued interest payable 应付利息;应计未付利息 $xsmF?Dsx5  
accrued interest receivable 应收利息;应计未收利息 QW_QizR>|  
accrued right 累算权益 *E-VS= #  
accruing profit 应累算的利润 K`d3p{M  
accumulated fiscal reserve 累积财政储备 :.,3Zw{l  
accumulated profit 累积利润;滚存溢利 3ZKaqwK  
accumulated reserve 累积储备 9X2 lH~C  
accumulation of surplus income 累积收益盈余 ^"?b!=n!  
acquired assets 既得资产 /|. |y S9  
acquisition 收购;购置;取得 _Mis-K:]{?  
acquisition cost 购置成本 Bhnwb0b<  
acquisition expenses 购置费用 NXyuv7%5=  
acquisition of 100% interest 收购全部股权 te b~KM  
acquisition of control 取得控制权 ~jqh&u$(  
acquisition of fixed assets 购置固定资产 =*u:@T=d5  
acquisition of shell “买壳” Gr a(DGX  
acquisition price 收购价 VSI.c`=,  
act of God 天灾 yt-F2Z&  
acting partner 执事合伙人 <(%cb.^c=N  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ErDt~FH  
active partner 积极参与的合伙人 )5M9Ro7  
active trading 交投活跃 /`Wd+  
actual circulation 实际流通 Hx]{'?   
actual cost 实际成本 G$buZspL'd  
actual expenditure 实际开支;实际支出 389puDjy  
actual income 实际入息;实际收入;实际收益 `*1059   
actual market 现货市场 ^9Je8 @Yu  
actual price 现货价;实际价格 @Fl&@ $  
actual profit 实际利润 cKj6tT"=O  
actual quotation 实盘;实际价位;实际报价 [Bz'c1  
actual year basis 按实际年度计算 uPtHCP6  
actuals 实货 sa71Vh{  
actuarial investigation 精算调查 &2!F:L  
actuarial principle 精算原则 .7nr:P  
actuarial report 精算师报告 &$ ?i  
Actuarial Society of Hong Kong 香港精算学会 XU}sbbwu  
actuarial valuation 精算师估值 ]GS@ub  
actuary 精算师 .2jG~_W[  
ad referendum agreement 暂定协议;有待覆核的协定 pSq3\#Twr  
ad valorem duty 从价税;按值征税 )n[ oP%  
ad valorem duty system 从价税制 GAlAFsB  
ad valorem fee 从价费 N!e?K=}tL  
ad valorem tariff 从价关税 Dl#%tYL+3h  
additional allowance 额外免税额 w C0fPPeA  
additional amount for unexpired risk 未过期风险的额外款额 B !hrr  
additional assessable profit 补加应评税利润 |Gw[vY  
additional assessment 补加评税 }0({c~z\  
additional commitment 额外承担 ]bq<vI%  
additional commitment vote 额外承担拨款 8'2lc  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 PG1#Z?_  
additional dependent parent allowance 供养父母额外免税额 s)e; c<(/  
additional provision 额外拨款 3-Q*umh  
additional stamp duty 附加印花税 `aS9 o]t  
additional tax 补加税罚款;补加税款 g]g2`ab |  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 (zFUC]  
adjudged bankrupt 被裁定破产 V+()`>44  
adjudicated bankrupt 裁定破产人 _faI*OY8  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 w:z@!<  
adjudication of bankruptcy 裁定破产;宣告破产 tzxp0&:Z].  
adjudication of insolvency 裁定无力偿还债务 m_TZY_;  
adjusted actual 经调整的实数;调整后的实数 jaAv_=93f  
adjusted current assets 经调整的流动资产;调整后的流动资产 U/B1/96lJ  
adjusted figure 经调整的数字;调整后的数额 $rySz7NI  
adjusted liabilities 经调整的负债;调整后的负债 %KeQp W  
adjusted loss 经调整的亏损;调整后的亏损 G~{xTpL  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 X^#.4:>.  
adjusted profit 经调整的利润;调整后的利润 o%Lk6QA$  
adjusted surplus 经调整的盈余额;调整后的盈余额 Z:#-4CiP  
adjusted value 经调整的价值;调整后的价值 H>-?/H  
adjustment 调整;修订;理算〔保险〕 {V!Jj6n  
adjustment centre 调剂中心 ({cgak  
adjustment lag 调整过程的时间差距;调整时差 "mA Vkq~  
adjustment mechanism 调整机制 N>OF tP  
adjustment of loss 亏损调整 nFl=D=50-  
adjustment process 调整过程;调整程序 AcN~Q/xU  
adjustment range 调整幅度  {Y9m;b,X  
administered exchange rate 受管制汇率 c 25wm\\  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 }0#cdw#gH  
administration expenses 行政费用 >?,arER  
administration fee 手续费;行政费 ?wps_XU  
administration in bankruptcy 破产管理 lHpo/ R :  
administration order 遗产管理令 [)`9euR%  
administrator 管理人;遗产管理人 *HmL8c  
administrator of the estate 遗产管理人 -#b-@sD  
admission of debt 债项承认书 -;z&">  
admission of proof 接纳债权证明 Q^v8n1  
advance 放贷款项;垫付款项;预支款项;预付款项 *n0k2 p  
advance account 暂支帐目;预付款帐户 WT!8.M;Kv  
advance compensation 预付补偿金 #[*e$C  
advance from shareholder 股东垫款 FeS6>/  
advance pending reimbursement 预支以待日后付还 -/aDq?<<  
advanced economy 先进经济体系 /h0<0b?i  
advancement 预付;预付财产 kRgyvA,*;  
advances warrant 垫款令 {sy#&m(el  
advancing 贷出 g S;p::  
adverse balance 逆差 u pf7:gk +  
adverse exchange 逆汇 {MKq Yl{  
advertisement addressed to shareholders 在报章刊登的致股东通告 2I:vie  
advice for collection 托收通知书 0+O)~>v  
advice of drawing 提款通知书;汇票通知书 %2<chq  
advice of payment 付款通知 IPcAE!h6zN  
Advisory Committee [Securities and Futures Commission] k 6~k  
谘询委员会〔证券及期货事务监察委员会〕 :&`Yz   
Advisory Committee on Diversification 经济多元化谘询委员会 c3|;'s  
affidavit 誓章;遗产申报誓章 yov:JnWo  
affidavit of no receipt 述明无收款的誓章 ?Z] }G  
affiliate 联号;联营公司;附属公司 \1RQ),5 %]  
affiliated company 附属公司;联号;联营公司 cW),Y|8  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕  !+IxPn  
affordability 负担能力 U<eVLfSij  
African Development Bank [AfDB] 非洲开发银行 Y[;Pl$  
after-acquired property 事后取得的财产 )%C482GO-  
after-hours dealing 市后交易 J=TbZL4y}4  
after-tax profit 税后盈利;税后利润;税后溢利 B4&@PX"'>,  
agency agreement 代理协议 r{kV*^\E  
agency expenses 代理机构的开支 tqrvcnQr^  
agency fee 代理费 C9Fc(Y?_  
Agency Law 《代理法》 <P( K,L?r  
agent 代理人;承销人 K4xZT+Qb  
agent of company 公司代理人 -nO('(t  
agent's fee 代理人费;经纪费 x}1(okc  
aggregate 总计;总数;总体数字 'E0{zk  
aggregate amount 总款额;总额 M!=v"C#  
aggregate assets and liabilities 总体资产与负债 v>g1\y Iw  
aggregate at constant price 按固定价格计算的总体数字 ekP=/;T#S  
aggregate demand 总需求 ~SZ0Yu:X  
aggregate gross position 总持仓量 ;oC85I  
aggregate limit 总限额 RgQ\Cs24Q  
aggregate of salaries tax 合计薪俸税 e\.|d<N?  
aggregate performance 总体表现;总体业绩 (7}v }3/  
aggregate supply 总体供应 xVKx#X9yk  
aggregate surplus 总盈余 X!,Ngmw.  
aggregate total 整体总额 lyZof_/*  
aggregate value 总值;合计价值 "=| yM~V  
aggregated basis 合计基准 *D;B%j^;  
aggregated net chargeable income 合计应课税入息实额 SNff  
aggregation 合并计算;合计;总和 cY#TH|M  
aggregation of incomes of husband and wife 夫妇入息合并计算 &)fPz-s  
aggregation of property 财产的总和 >g93Bj*  
agio 差价;贴水 3Luv$6  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 pq-zy6^  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment yQ+#Tlji  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 MkJL9eG  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment yYdXAenQ  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 -mX _I{BJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment QE)g==d  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ]pb;q(?^  
agreement for a settlement 授产协议 Os@ofnC  
agreement for assignment 转让协议 Ylt[Ks<2  
agreement for sale 售卖协议;买卖协议 l*'jqR')h^  
agreement for sale and purchase 买卖协议 6/@ cP/  
agreement for the payment of interest 支付利息协议 hUA3(!0)  
agreement for the repayment of money 还款协议 8CA4gnh  
agreement of reinsurance 再保险协议 ,Z>RvLl  
Agricultural Bank of China 中国农业银行 _7$j>xX  
air passenger departure tax 飞机乘客离境税 0yAvAx  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Jz:d\M~j5  
airport tax 机场税 s977k2pp-  
alcohol duty 酒精税 lrq !}\aX  
alienation 让与;让渡;转让 2[M:WZ.1  
alimony 生活费;赡养费 &g) `  
All Ordinaries Index [AOI] 所有普通股指数 m(g$T  
all risks 全险;综合险 B}P,sFghw  
All Sales Record for Stock Market 《股票市场成交报告》 eX_}KH-Q  
Allied Capital Resources Limited 新联财务有限公司 tinN$o Xy  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 8%`Sx[  
allocation letter 拨款信件 gdCU1D\  
allocation of fund 分配款项;预留款项 {_[l,tdZ  
allocation of profit 利润分配;溢利分配 &,$A7:  
allocation warrant 拨款令 g s'bv#4yd  
allotment 分配;配股 M"p$9t  
allotment notice 股份配售通知;配股通知 OIewG5O  
allotment of shares 股份分配 z+-k4  
allowable 可获宽免;免税的 Z[({; WtF  
allowable business loss 可扣除的营业亏损 Uut,cQ". d  
allowable expenses 可扣税的支出 v S%+  
allowance 免税额;津贴;备抵;准备金 e@8I%%V,  
allowance for debts 债项的免税额 },i?3dSvl  
allowance for depreciation by wear and tear 耗损折旧免税额 te:"1:e  
allowance for funeral expenses 殡殓费的免税额 ;xth#j  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 5YC(gv3/  
allowance for repairs and outgoings 修葺及支出方面的免税额 $yCj80m\  
allowance to debtor 给债务人的津贴 =C#,aoa!  
alteration of capital 资本更改 4vBbP;ELWq  
alternate trustee 候补受托人 mH8s'F  
amalgamation 合并 dc?Yk3(Y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wEDU*}~  
ambit of charges 征税范围;收费范围 -h.YQC`  
amended valuation 经修订的估值 B0 R[f  
American Commodities Exchange 美国商品交易所 e2B~j3-?z  
American Express Bank Limited 美国运通银行 j./bVmd.  
American Stock Exchange 美国证券交易所 eyAg\uuih  
amortization 摊销 M $e~Rlw  
amount due from banks 存放银行同业的款项 k+i}U9c"  
amount due from banks abroad 存放海外银行同业的款项 NqF-[G<  
amount due from holding companies 控股公司欠款 mup3ua]!  
amount due from local banks 存放本港银行同业的款项 h{PLyWH  
amount due to banks 银行同业的存款 rSEJ2%iF*  
amount due to banks abroad 海外银行同业的存款 r2sog{R  
amount due to holding companies 控股公司存款 Zs{ `Yf^Q  
amount due to local banks 本港银行同业的存款 ) Fm  
amount due to outport banks 外埠银行同业的存款 (1jkZ^7  
amount for note issue 发行纸币的款额 O^:Pr8|{J  
amount of bond 担保契据的款额 >T!n* -Zn  
amount of consideration 代价款额 -OkKLub  
amount of contribution 供款数额 !J2Lp  
amount of indebtedness 负债款额 slQKkx \Dn  
amount of principal of the loan 贷款本金额 ^R<= }  
amount of rates chargeable 应征差饷数额 y"9TS,lmK  
amount of share capital 股本额 KqtI^qC8  
amount of sums assured 承保款额 k8*=1kl"  
amount of variation 变动幅度 r`7`f xe  
amount of vote 拨款数额 wk5a &  
amount payable 应付款额 Rwy:.)7B$q  
amount receivable 应收款额 HE( U0<9c  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {H>iL  
analysis 分析 B2Orw8F  
ancillary risk 附属风险 TR%?U/_4;r  
annual account 周年帐目;周年帐目报表;年度决算;年结 | c8u  
annual accounting date 年结日期 CyXcA;H,.  
annual allowance 每年免税额;年积金;年度津贴;年津 ^WD [>E~  
annual balance 年度余额 =3J~ Fk  
annual disposable income 每年可动用收入 BO[A1'>  
annual estimates 周年预算 uox;PDK  
annual fee 年费 ]}5j X^j  
annual general meeting 周年大会 b?y1cxTT  
annual growth rate 年增率;每年增长率 c|O5Vp}  
annual long-term supplement 长期个案每年补助金 3}T&|@*  
annual pensionable emolument 可供计算退休金的年薪 -nd6hx  
annual report 年报 <N`rcKE%~P  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .OWIlT4K  
annual return 周年报表;周年申报表;每年报税表格 [R Ch7FE23  
Annual Return Rules 《周年报表规则》 { _ 1q`5o  
annual review of consumer prices 每年消费物价回顾 UHCx}LGe  
annual roll-forward basis 逐年延展方式 (8EZ,V:  
annual salary 年薪 t(_XB|AKm  
annual statement 年度报表;年度决算表 T[;{AXLeI  
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 OVivJx  
annuitant 年金受益人 <]!IC]+  
annuity 年金 5VPuHY2  
annuity contract 年金合约 i$NnHj|  
annuity on human life 人寿年金 @?%"nK  
antecedent debt 先前的债项 )1]C%)zn  
ante-dated cheque 倒填日期支票 K8RloDjk_A  
anticipated expenditure 预期开支 > voUh;L  
anticipated net profit 预期纯利 <w:fR|O  
anticipated revenue 预期收入 f~U|flL^  
anti-inflation measure 反通货膨胀措施 B}!n6j`  
anti-inflationary stance 反通货膨胀立场 X F40;urm  
apparent deficit 表面赤字 <T&$1m{  
apparent financial solvency 表面偿债能力 woR)E0'qx  
apparent partner 表面合伙人 *Js<VR  
application for personal assessment 个人入息课税申请书 5_i&}c23Vn  
application of fund 资金应用 9c?izpA  
application to release as liquidator and to destruct the books of accounts and documents lA ,%'+-  
申请免除清盘人职务及毁灭帐簿与文件 4t+88e  
appointed actuary 委任精算师 LS_QoS  
appointed auditor 委任核数师;委任审计师 |zUDu\MZ{  
appointed trustee 委任的受托人 xFvSQ`sp  
appointer 委任人 "?il07+w%  
apportioned pro rata 按比例分摊 EfUo<E  
apportionment 分配;分摊 Aqc(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 P&SR;{:y  
apportionment formula 分摊方程式 0- #ct1-  
apportionment of estate duty 遗产税的分摊 {C6Yr9  
appraisal 估价;评估 Y}[r`}={  
appreciable growth 可观增长 Fd 91Y  
appreciable impact 显着影响 FUOvH 85f  
appreciable increase 可观增长 N0Y!  
appreciation 增值;升值 dG|\geD  
appreciation against other currencies 相对其他货币升值 zZ wD)p?_g  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 CkflEmfe  
appreciation tax 增值税 #&/*ll)  
appropriation 拨款;拨用;拨付 iN)@Cu7  
appropriation account 拨款帐目 Gmc"3L  
Appropriation Bill 拨款法案 yZ  P+  
appropriation-in-aid system 补助拨款办法 |_rj 12.xo  
approved assets 核准资产 tJn2:}-s  
approved basket stock 认可一篮子证券 D\TL6"wo  
approved budget 核准预算 Op0 #9W  
approved charitable donation 认可慈善捐款 :V"}"{ (6  
approved charitable institution 认可慈善机构 j IW:O  
approved currency 核准货币;认可货币 du qu}*Jw  
approved estimates 核准预算 qI"mW@G~H  
approved estimates of expenditure 核准开支预算 &0l Nj@/  
approved overseas insurer 核准海外保险人 kP6r=HH@  
approved overseas trust company 核准海外信托公司 l&yR-FJ7KY  
approved pooled investment fund 核准汇集投资基金 <)&ykcB  
approved provident fund scheme 认可公积金计划 ruW6cvsvet  
approved provision 核准拨款 (+U!# T]'D  
approved redeemable share 核准可赎回股份 ML]?`qv '  
approved regional stock 认可地区性证券 HWd,1  
approved retirement scheme 认可退休金计划 )I <.DN&  
approved subordinated loan 核准附属贷款 Jw^+t)t  
arbitrage 套戥;套汇;套利 mB,7YZv  
arbitrageur 套戥者;套汇者 X >**M  
arbitrary amount 临时款项 {u1t .+  
arrangement 措施;安排;协定 *83+!DV|  
arrears 欠款 +`4|,K7'  
arrears of pay 欠付薪酬 1ERz:\  
arrears of revenue 逾期未收税款;逾期未收的帐项 +g;G*EP7*  
articles of association 组织章程;组织细则;组织章程细则 =1,g#HS  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ~9n@MPS^!  
ascertainment of profit 确定利润 GphG/C (  
"Asia Clear" “亚洲结算系统” &sKYO<6K }  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 wx1uduT)  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 emaNmpg  
Asian Development Fund [ADF] 亚洲发展基金 F0yh7MItV  
Asian dollar bond 亚洲美元债券 J2R<'(  
Asian dollar market 亚洲美元市场 "-Ns1A8  
Asian dollar rate 亚洲美元利率 hb_Ia]b  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 RWoiV10  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 x O)nS _I  
asked price 沽盘;喊价;索价;卖方报价 7}#vANm  
assessable income 应评税入息 78Gvc~j  
assessable loss 应评税亏损 %iGME%oXr  
assessable profit 应评税利润 eMF%!qUr  
assessable value 应评税值 `b2 I)xC#  
assessed profit 估定利润 ALG #)$|  
assessed value 经评估价值 }cP 3i  
assessment 评税;评定;估价;评税单 +j<Nu)0iY  
assessment number 评税编号;估价编号 7OZ s~6(  
assessment of additional tax 补加税评税 =:2V4H(F  
assessment of performance 业绩评估;实绩评价 3)xV-Y9  
Assessor 评税主任 -{w&ya4X  
asset price bubbles 资产价格泡沫 k-89(  
asset-backed securities 具资产保证的证券 Uarb [4OZ  
assets accretion 资产增值 Soa.thP  
assets and liabilities 资产与负债 Wm A:"!~M  
assets betterment statement 资产递增表;资产改进表 EmH{G  
assets lending 实物放款;有抵押贷款 ucn aj|  
assets of the company passing on the death 死者去世时转移的公司资产 mkWIJH  
assets pledged as security for liabilities 用作负债抵押的资产 XI0O^[/n{  
assets portfolio 资产投资组合 X3"V1@-i4$  
assets price 资产价格 mA4v  4z  
assets quality 资产质素 4j | vzyc  
assets realization 资产变现 lDH0bBmd0  
assets refinancing arrangement 资产再集资安排 h!Ka\By8#  
assets securitization 资产证券化 ve.4""\a  
assets situated outside Hong Kong 在香港以外地方的资产 qmK!d<4  
assets stripping 削减资产;拆卖资产 l5R H~F  
assets value 资产值 %'>. R  
assignee 承让人 $a-~ozr`C  
assignment 转让;转让书;转让契 `KL`^UqR  
assignment of interest 权益转让 8'?e4;O  
assignment of letters patent and trade mark 专利证书及商标转让 -r,J>2`l  
assignment of property 物业转让;物业转让书 \\'!<Bn2d  
assignment right 转让权 ^GbyAYEp  
assignor 转让人 [$./'-I]  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 @wg*~"d  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Y,8M[UIK  
associate member 附属会员 $HH(8NoL  
associated body corporate 相联法人团体 *s!8BwiE  
associated company 相联公司;联属公司 >S~#E,Tg  
associated corporation 相联法团 "#9WF}  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] WOwIJrP  
公认会计师公会〔英国〕 lfGiw^  
Association of Futures Exchange Brokers 香港期货经纪协会 <Ei|:m  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 We9mkwK7C  
association of underwriters 承保人组织 ,wq.C6;&  
assumption of control 接管 `@ `CZg  
assurance 担保;保险;转易;转易书 % va/x]K  
assurance of interest 权益的转易 +EpT)FJX  
at 19XX price 按一九XX年价格计算 :+;F"_  
at a discount 按赔价计算;按贴水价格计算;打折扣 |e9}G,1  
at a premium 按溢价计算;按升水价格计算 h?TE$&CL?  
at call 通知付款;按通知 YZoudX'"  
at constant market price 按固定市价计算 KavRW.w  
at constant price 按固定价格计算 3QF!fll^  
at cost 按成本计算 q/Gy&8 K  
at current market price 按当时市价计算;按现时市价计算 +28FB[W  
at current price 按当时价格计算;按现时价格计算 <y!BO  
at factor cost 按要素成本计算;按生产要素成本计算 QQ?` 1W  
at money-of-the-day price 按付款当日价格计算 8kqxr&,[  
at or better 按指定或较佳价位〔买卖指令〕 Bb1dH/8  
at par 按面值计算;平价 C[pAa8  
at sight 见票即付 }&!rIU  
at the close 按收市盘 >N*QK6"=|  
at the opening 按开市盘 4];NX  
attestation 见证;见证条款 a-YK*  
at-the-money option 平价期权 p<![JeV  
attorney 受权人;受托代表人 wRuJein#  
attornment 新拥有人承认书 vI+PL(T@  
attributable profit 可归属利润 0nl)0|?Az  
attributable share value 可归属股份价值 #v`G4d  
Auckland Stock Exchange 奥克兰证券交易所 ?W#! S  
auction 拍卖 ;bZ)q  
auctioneer 拍卖商 J|I|3h<T  
audit 审计;核数 }vm17`Gfy  
Audit Commission 审计署 *m|]c4  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] E]g KJVf9[  
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〕 beq)Frn^  
audit review 帐目审查 } HvVL}7  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 H_$"]iQ  
audited account 审计帐目;经审计的帐目 N),Zb^~nw  
audited annual account 经审计的周年帐目 Bz24U wcZ  
audited balance sheet 经审计的资产负债表 s{CSU3vYmi  
auditor 核数师;核数主任;审计师 MBa/-fD  
auditor's certificate 核数师证明书;审计师证明书  ,{.&xJ$  
auditor's report 核数师报告;审计师报告 EJ86k>]  
Aussie bond 澳元债券 2S/^"IM["  
austerity budget 紧缩预算 8Mp  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 \"f}Fx  
Australia All Ordinaries Index 澳洲所有普通股票指数 xR%CS`0R  
Australian Dollar [AUD] 澳元 +\{!jB*g  
Australian Options Market 澳大利亚期权市场 1 ltoLd\{  
Australian Securities Commission 澳洲证券事务监察委员会 =XYfzR  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =g&0CFF<  
Australian Stock Exchange 澳大利亚证券交易所 i=SX_#b^  
Austrian Schilling [ATS] 奥地利先令 -nU_eDy  
authentication 认证;鉴证 1r8]EaI  
authority to purchase 委托购买证;委购书 ;id  
authorization 认可;核准;授权;授权书 `yxk Sb  
authorization by direction 指示授权 ?n_Y _)9  
authorization by instruction 指令授权 W58 \V  
authorization by warrant 令状授权 Xe%n.DW m  
authorization of unit trust 单位信托的认可 @c&)K^v8  
authorized agent 指定代理人 $i3/||T,9  
authorized capital 法定资本 7u!p.kN  
authorized clerk 出市员 9t)t-t#P;  
authorized dealer 认可交易商 !>! l=Z  
authorized financial institution 认可财务机构 .Oim7JQ8  
authorized fund 认可基金 sGzd c  
authorized fund house 获授权的基金公司;认可基金公司 K{ 0mb  
authorized institution 认可机构 ))+R*k%  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 i1scoxX3\  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 O,DA{> *m  
authorized insurer 获授权保险人;获认可承保人 M,<%j  
authorized investment 特准投资项目 *Fq Nzly  
authorized person 获授权人 yJgnw6>r2  
authorized representative 获授权代表 ^91k@MC  
authorized share capital 法定股本 m6JIq}CMb  
automated quotation system 自动报价系统 z?cRsqf  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] }]f)Fz  
自动交易系统〔香港期货交易所有限公司〕 @ VJr0  
automatic adjustment mechanism 自动调整机制 0tl  
automatic adjustment system 自动调整系统 *ZY{^f  
Automatic Clearing House 自动票据交换所 K;YK[M1!  
automatic exchange rates accumulation system 自动化汇率累集系统 =b; v:HC  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 c[Y7tj%y  
automatic teller machine [ATM] 自动柜员机 O[-wm;_(=*  
autopay 自动转帐 H p1cVs  
available assets 可用资产 |_2O:7qe  
available fiscal reserve 现存财政储备 1 iE  
available profit 可用利润 0w\gxd~'  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 [.0R"|$sy+  
average 平均;平均数;海损 8rw;Yo<k  
average basic salary 平均基本薪金  Kp!P/Q{  
average consumer expenditure 平均消费开支;一般消费开支 E]+W^ VG  
average cost 平均成本 Ot(EDa9}IJ  
average cost of land production 增辟土地平均成本 o{:D  
average daily turnover 平均每日成交额 !iZ*ZPu  
average daily wage rate 平均每日工资率 *%g*Np_P  
average expenditure pattern 平均开支模式 '1bdBx\<.  
average growth rate 平均增长率 X3q'x}{  
average net fixed assets 固定资产平均净值 IU3OI:uq  
average of relatives 相对价格平均数 /Bb\jvk-E  
average price 平均价格 gBresHrlH  
average propensity to consume 平均消费倾向;一般消费倾向 8)sqj=  
average propensity to save 平均储蓄倾向;一般储蓄倾向 *S ;v406  
average rate 平均率 <]"aP1+C  
average revenue 平均收入;平均收益 `33+OW  
average stock 平均库存;平均存货 ,Kdvt@vle  
average yearly rent 平均年租 R` /n sou  
avoidance of double taxation 避免双重课税 :p OX,  
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 C[&L h_F\  
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