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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: -.+KCt G$+  
A share A股;甲类股份 h&:Q$*A>   
abatement of tax 减税;减扣免税额 Jq$6$A,f  
ABN AMRO Bank N.V. 荷兰银行 0pZ.; /<{  
above-the-line expenditure 线上项目支出;经常预算支出 yNb#Ia  
above-the-line receipt 线上项目收入;经常预算收入 utFcFd X  
ABSA Asia Limited 南非联合亚洲有限公司 .:r2BgL  
absolute change 绝对数值变更 eEg1-  
absolute expenditure 实际开支 \( Gf+  
absolute guideline figure 绝对准则数字 ],fwZd[t  
absolute interest 绝对权益 ~#N.!e4  
absolute order of discharge 绝对破产解除令 P?3YHa^up  
absolute profit margin 绝对利润幅度 V5(tf'  
absolute value 实值;绝对值 5~kW-x  
absolutely vested interest 绝对既得权益 7E\K!v_  
absorbed cost 已吸收成本;已分摊成本 jl 30\M7  
absorption 吸收;分摊;合并 {Vt^Xc  
absorption rate 吸收率;摊配率;分摊率 >? A `C!i  
ACB Finance Limited 亚洲商业财务有限公司 +QCU]Fozk  
acceptable form of reciprocity 合理的互惠条件 =ihoVA:|  
acceptable rate 适当利率;适当汇率 8KGv?^M 6W  
acceptance agreement 承兑协议 O>o}<t7  
acceptance for honour 参加承兑 k:+)$[t7  
acceptor 承兑人;接受人;受票人 uP%;QBb  
acceptor for honour 参加承兑人 ]Gi+Z1q  
accident insurance 意外保险 E&T'U2  
Accident Insurance Association of Hong Kong 香港意外保险公会 ;#6<bV  
accident insurance scheme 意外保险计划 6\S$I5  
accident year basis 意外年度基准 nIN%<3U2  
accommodation 通融;贷款 tc49Ty9$[  
accommodation bill 通融票据;空头票据 j4 &  
accommodation party 汇票代发人 c}I8!*\  
account balance 帐户余额;帐户结余 @88z{  
account book 帐簿 cQ8$,fo  
account collected in advance 预收款项 _n Iqy&<  
account current book 往来帐簿 mw4'z,1Q  
account of after-acquired property 事后取得的财产报告 tl,x@['p`  
account of defaulter 拖欠帐目 &d|VH y+  
account payable 应付帐款 2A18hP`^  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 LK-K_!F  
account receivable 应收帐款 /Mi-lh^j-  
account receivable report 应收帐款报表 w7*b}D@65\  
account statement 结单;帐单;会计财务报表 P/1UCITq}  
account title 帐户名称;会计科目 |<+|Du1  
accountant's report 会计师报告 L]L~TA<D9i  
Accountant's Report Rules 会计师报告规则 @e?[oojrM  
accounting and auditing procedure 会计与审计程序;会计与核数程序 bTy' 5"  
Accounting Arrangements 《会计安排》 3Mh,NQB  
accounting basis 会计基础 /PB3^d>Q2  
accounting by Official Receiver 破产管理署署长呈交的帐目 D=I5[t0c4  
Accounting Circular 《会计通告》 gQ@Pw4bA  
accounting class 会计类别 ;o)`9<es!2  
accounting date 记帐日期;会计结算日期 A86lyBDQ*  
accounting for money 款项核算 ZjI/zqBm  
Accounting Officer 会计主任 nm:let7GB  
accounting period 会计报告期;会计期 V~uA(3\U  
accounting policy 会计政策;会计方针 e2=,n6N]c  
accounting practice 会计惯例 >I66R;  
accounting principle 会计准则 pg& ]F  
accounting record 会计记录 ]Buk9LTe  
accounting report 会计报告 *l'$pJ X  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $M3A+6["H  
Accounting Society of China 中国会计学会 )zc8bS  
accounting statement 会计报表 uB#B\i  
accounting system 会计制度;会计系统 ph&H*Mc  
accounting transaction 会计事项;帐务交易 by:xD2 5  
accounting treatment 会计处理 >-@{vyoOy  
accounting year 会计年度 % OfDTs  
accretion 增值;添加 -z~ V   
accrual 应计项目;应累算数目 3PR7g  
accrual basis 应计制;权责发生制 *a0I  Z  
accrual basis accounting 应计制会计;权责发生制会计 >"$-VY6i  
accrue 应累算;应计 id[>!fQ=Y  
accrued benefit 应累算利益  &t%&l0  
accrued charges 应计费用 V.a]IkK'K  
accrued cumulative preference share dividend 应累算的累积优先股股息 4Z T  
accrued expenses 应累算费用 '14l )1g.  
accrued interest payable 应付利息;应计未付利息 j C1^>D  
accrued interest receivable 应收利息;应计未收利息 4kY{X%9  
accrued right 累算权益 aXid;v,  
accruing profit 应累算的利润 &+w!'LSaD  
accumulated fiscal reserve 累积财政储备 1r:fxZO\Vd  
accumulated profit 累积利润;滚存溢利 7J!d3j2TR  
accumulated reserve 累积储备 g]#zWTw(   
accumulation of surplus income 累积收益盈余 ?[4khQt  
acquired assets 既得资产 =iN_Ug+  
acquisition 收购;购置;取得 r1[T:B'  
acquisition cost 购置成本 n)?F 9Wap  
acquisition expenses 购置费用 o? xR[N-J  
acquisition of 100% interest 收购全部股权 bHH}x"d[x  
acquisition of control 取得控制权 CbvL X="%  
acquisition of fixed assets 购置固定资产 Ckl]fy@D}  
acquisition of shell “买壳” %?G.lej,x  
acquisition price 收购价 s8I77._s  
act of God 天灾 &7kSLat+9{  
acting partner 执事合伙人 96V, [-arf  
active market 买卖活跃的市场;交投畅旺的市场;旺市 3SB7)8Id1  
active partner 积极参与的合伙人 /z-C :k\  
active trading 交投活跃 @_(@s*4W  
actual circulation 实际流通 J<$'^AR9"q  
actual cost 实际成本 4}YT@={g}  
actual expenditure 实际开支;实际支出 #?d>S;)+  
actual income 实际入息;实际收入;实际收益 Ywb)h^{!  
actual market 现货市场 {ZYCnS&?CL  
actual price 现货价;实际价格 Ex&RR< 5  
actual profit 实际利润 (i~%4w=  
actual quotation 实盘;实际价位;实际报价 9NoPrR=x1  
actual year basis 按实际年度计算 eMd1%/[  
actuals 实货 2iINQK$  
actuarial investigation 精算调查 b({b5z.A  
actuarial principle 精算原则 JI; i1@| b  
actuarial report 精算师报告 ['YRY B  
Actuarial Society of Hong Kong 香港精算学会 qmeEUch`  
actuarial valuation 精算师估值 ez9M]! 8Lt  
actuary 精算师 fq!6#Usf;i  
ad referendum agreement 暂定协议;有待覆核的协定 }sNZQ89V*v  
ad valorem duty 从价税;按值征税 eDZ3SIZ  
ad valorem duty system 从价税制 RKZk/ly  
ad valorem fee 从价费 gR6T]v  
ad valorem tariff 从价关税 c+M@{EbuN  
additional allowance 额外免税额 J0)WRn"h  
additional amount for unexpired risk 未过期风险的额外款额 z+B  
additional assessable profit 补加应评税利润 W p* v Vv  
additional assessment 补加评税 K<9MK>T  
additional commitment 额外承担 6h*bcb#C  
additional commitment vote 额外承担拨款 J3JRWy@?P  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 iQR})=Q  
additional dependent parent allowance 供养父母额外免税额 jQlK-U=oi  
additional provision 额外拨款 lz5j~t5>Q  
additional stamp duty 附加印花税 x};g!FYfkB  
additional tax 补加税罚款;补加税款 sOHAW*+  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 IIEU{},}z  
adjudged bankrupt 被裁定破产 /PuWJPy;  
adjudicated bankrupt 裁定破产人 .Zz7LG{  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ^[NmNi*  
adjudication of bankruptcy 裁定破产;宣告破产 "_}D{ws1  
adjudication of insolvency 裁定无力偿还债务 J_Xf:Mz-  
adjusted actual 经调整的实数;调整后的实数 U"G+su->e  
adjusted current assets 经调整的流动资产;调整后的流动资产 o;P;=<  
adjusted figure 经调整的数字;调整后的数额 (NV=YX?s  
adjusted liabilities 经调整的负债;调整后的负债 qO'5*d;!d  
adjusted loss 经调整的亏损;调整后的亏损 ~$obcW1  
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 o) ?1`7^BA  
adjusted profit 经调整的利润;调整后的利润 @8d})X33  
adjusted surplus 经调整的盈余额;调整后的盈余额 <iqyDPj  
adjusted value 经调整的价值;调整后的价值 13@| {H CB  
adjustment 调整;修订;理算〔保险〕 juZ3""  
adjustment centre 调剂中心 _NN{Wk/3w  
adjustment lag 调整过程的时间差距;调整时差 `d;izQ1_=  
adjustment mechanism 调整机制 ,Yt&PE  
adjustment of loss 亏损调整 *Bz&  
adjustment process 调整过程;调整程序 IY6S\Gn  
adjustment range 调整幅度 P9!]<so  
administered exchange rate 受管制汇率 }Q(I&uz  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 7lOiFw  
administration expenses 行政费用 )_ u'k /  
administration fee 手续费;行政费 J}u1\Id%  
administration in bankruptcy 破产管理 \ku{-^7  
administration order 遗产管理令 kpUU'7Q  
administrator 管理人;遗产管理人 a2FIFWvW  
administrator of the estate 遗产管理人 3"%44'  
admission of debt 债项承认书 WU@,1.F:  
admission of proof 接纳债权证明 PiQs><FK8  
advance 放贷款项;垫付款项;预支款项;预付款项 a6#PZ!1  
advance account 暂支帐目;预付款帐户 ^aoLry&i=  
advance compensation 预付补偿金 6Ky"4\e  
advance from shareholder 股东垫款 VqU:`?#"a  
advance pending reimbursement 预支以待日后付还 fJV VW  
advanced economy 先进经济体系 u^[v{hv'H  
advancement 预付;预付财产 iKKWn*u  
advances warrant 垫款令 / /rWc,c  
advancing 贷出 8TvPCZ$x  
adverse balance 逆差 ~PAn _]Z  
adverse exchange 逆汇 A84HaRlkF5  
advertisement addressed to shareholders 在报章刊登的致股东通告 b=l}|)a  
advice for collection 托收通知书 pQ\ [F  
advice of drawing 提款通知书;汇票通知书 VX%\_@  
advice of payment 付款通知 /L Tyiiz6  
Advisory Committee [Securities and Futures Commission] fs12<~+z  
谘询委员会〔证券及期货事务监察委员会〕 A1;t60z+q>  
Advisory Committee on Diversification 经济多元化谘询委员会 [uHI 6Q#  
affidavit 誓章;遗产申报誓章 5q >u }J  
affidavit of no receipt 述明无收款的誓章 sva$@y7b  
affiliate 联号;联营公司;附属公司 \2b9A' d>  
affiliated company 附属公司;联号;联营公司 Ut=y`]F  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 a{,t@G  
affordability 负担能力 GUX X|W[6  
African Development Bank [AfDB] 非洲开发银行 xFnMXh t  
after-acquired property 事后取得的财产 F,:VL*.5kJ  
after-hours dealing 市后交易 y}`%I&]n  
after-tax profit 税后盈利;税后利润;税后溢利 !7DS  
agency agreement 代理协议  S_6;e|  
agency expenses 代理机构的开支 _ji%BwJ  
agency fee 代理费 4v .6_ebL  
Agency Law 《代理法》 NQD b;5:  
agent 代理人;承销人 n-_w0Y  
agent of company 公司代理人 jm"xf7  
agent's fee 代理人费;经纪费 pn|{P<b\  
aggregate 总计;总数;总体数字 "de:plMofy  
aggregate amount 总款额;总额 vt,X:3  
aggregate assets and liabilities 总体资产与负债 Kwnu|8  
aggregate at constant price 按固定价格计算的总体数字 DdgFBO  
aggregate demand 总需求 h]$zub  
aggregate gross position 总持仓量 /#5ZP\e  
aggregate limit 总限额 JN!YRcj  
aggregate of salaries tax 合计薪俸税 )]R8 $S  
aggregate performance 总体表现;总体业绩 Y8(yOVy9  
aggregate supply 总体供应 39CPFgi<l*  
aggregate surplus 总盈余 2{N0.  |5  
aggregate total 整体总额 0qd`Pf   
aggregate value 总值;合计价值 `^[ra% a  
aggregated basis 合计基准 kA0 ^~  
aggregated net chargeable income 合计应课税入息实额 'r CR8>k  
aggregation 合并计算;合计;总和 E~Nr4vq  
aggregation of incomes of husband and wife 夫妇入息合并计算 g!uhy}  
aggregation of property 财产的总和 6qf`P!7d]M  
agio 差价;贴水 (PF (,B  
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》 Af~AE2b3"  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment v\C+G[MV 7  
《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》 E{J;-+t  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment b"b!&u  
《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》 <s >SnOD  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ;7hr8?M|  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 $Izk]o;X~  
agreement for a settlement 授产协议 {`> x"Y5  
agreement for assignment 转让协议 _6( =0::x  
agreement for sale 售卖协议;买卖协议 -6\9B>qa  
agreement for sale and purchase 买卖协议 k,,}N 9  
agreement for the payment of interest 支付利息协议 :08UeEy  
agreement for the repayment of money 还款协议 Iq*7F5B  
agreement of reinsurance 再保险协议 W0k_"uI  
Agricultural Bank of China 中国农业银行 2~ a4ib  
air passenger departure tax 飞机乘客离境税 }$ der  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 7=9jXNk Y  
airport tax 机场税 ]g :ZokU  
alcohol duty 酒精税  "(xu  
alienation 让与;让渡;转让 s~CA @  
alimony 生活费;赡养费 0OXd*  
All Ordinaries Index [AOI] 所有普通股指数 wSDDejg  
all risks 全险;综合险 04:Dbt~=?p  
All Sales Record for Stock Market 《股票市场成交报告》 4Ki'r&L\  
Allied Capital Resources Limited 新联财务有限公司 L<n_}ucA  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 QB3AL; 7  
allocation letter 拨款信件 qI}Zg)q]  
allocation of fund 分配款项;预留款项 -_+0[Nb.  
allocation of profit 利润分配;溢利分配 ORNE>6J H  
allocation warrant 拨款令 y-YYDEl  
allotment 分配;配股 whshjl?a  
allotment notice 股份配售通知;配股通知 2Xosj(H  
allotment of shares 股份分配 Rk<:m+V=  
allowable 可获宽免;免税的 ~n?U{ RmH  
allowable business loss 可扣除的营业亏损 5:wf"3%%  
allowable expenses 可扣税的支出 Up:#Zs2  
allowance 免税额;津贴;备抵;准备金 = j -  
allowance for debts 债项的免税额 "q8wEu,z[  
allowance for depreciation by wear and tear 耗损折旧免税额 [}D)73h`  
allowance for funeral expenses 殡殓费的免税额 eYFCf;  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 %?seX+ne  
allowance for repairs and outgoings 修葺及支出方面的免税额 N ~Gh>{N  
allowance to debtor 给债务人的津贴 :L,]<n  
alteration of capital 资本更改 We|*s2!  
alternate trustee 候补受托人 M6>l%[  
amalgamation 合并 +t f=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 yd k  
ambit of charges 征税范围;收费范围 @gd-lcMYW  
amended valuation 经修订的估值 4'M#m|V  
American Commodities Exchange 美国商品交易所  f!<mI8H  
American Express Bank Limited 美国运通银行 Kmtr.]Nj  
American Stock Exchange 美国证券交易所 lU?"\m  
amortization 摊销 1EN5ZN,  
amount due from banks 存放银行同业的款项 o?>)CAo  
amount due from banks abroad 存放海外银行同业的款项 .*,ZcO  
amount due from holding companies 控股公司欠款 -{?Rq'H  
amount due from local banks 存放本港银行同业的款项 ()iJvf>@  
amount due to banks 银行同业的存款 I('l )^m%  
amount due to banks abroad 海外银行同业的存款 a[/p(O  
amount due to holding companies 控股公司存款 pw,.*N3P  
amount due to local banks 本港银行同业的存款 E_? M&  
amount due to outport banks 外埠银行同业的存款 <]<50  
amount for note issue 发行纸币的款额 m~v Ie c  
amount of bond 担保契据的款额 u^uW<.#z  
amount of consideration 代价款额 |R4](  
amount of contribution 供款数额 z9gZ/d   
amount of indebtedness 负债款额 *\> &  
amount of principal of the loan 贷款本金额 +{s^"M2`  
amount of rates chargeable 应征差饷数额 (L\tp> E-  
amount of share capital 股本额 D4G{= Y}G  
amount of sums assured 承保款额 W\Gg!XsLk  
amount of variation 变动幅度 -`( :L[  
amount of vote 拨款数额 eWFlJ;=  
amount payable 应付款额 Rj8l]m6U9  
amount receivable 应收款额 uzS57 O%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9X-DR  
analysis 分析 R .,w`<<  
ancillary risk 附属风险 y Le5,  
annual account 周年帐目;周年帐目报表;年度决算;年结  :sf;Fq  
annual accounting date 年结日期 ixp%aRRP  
annual allowance 每年免税额;年积金;年度津贴;年津 #(7OvW+y  
annual balance 年度余额 ]b[ 3 th*  
annual disposable income 每年可动用收入 /a,q4tD@  
annual estimates 周年预算 ,Vogo5~X  
annual fee 年费 P++gR@  
annual general meeting 周年大会 :F_U^pyG  
annual growth rate 年增率;每年增长率 !U91  
annual long-term supplement 长期个案每年补助金 OSBE5  
annual pensionable emolument 可供计算退休金的年薪 Y{jhT^tKK  
annual report 年报 f~53:;L/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N7NK1<vw2  
annual return 周年报表;周年申报表;每年报税表格 zd}"8  
Annual Return Rules 《周年报表规则》 /<n_X:[)  
annual review of consumer prices 每年消费物价回顾 $wBUu   
annual roll-forward basis 逐年延展方式 V3UEuA  
annual salary 年薪 ?HW*qD#k  
annual statement 年度报表;年度决算表 -+z^{*\; N  
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 GK)hK-  
annuitant 年金受益人 G#csN&|,  
annuity 年金 !l}es4~.a  
annuity contract 年金合约 Q>|<R[.7  
annuity on human life 人寿年金 V Bg\)r[  
antecedent debt 先前的债项 p4/D%*G^`  
ante-dated cheque 倒填日期支票 Ft07>E$/Q^  
anticipated expenditure 预期开支 0g1uM:;  
anticipated net profit 预期纯利 C 9DRVkjj  
anticipated revenue 预期收入 CkOd>Kn  
anti-inflation measure 反通货膨胀措施 |{$Vk%cUE  
anti-inflationary stance 反通货膨胀立场 R8mL|Vb|  
apparent deficit 表面赤字 H6L`239u  
apparent financial solvency 表面偿债能力 p}h)WjC  
apparent partner 表面合伙人 :/u EPki  
application for personal assessment 个人入息课税申请书 #jnb6v=5v  
application of fund 资金应用 a^,Xm(Wb}  
application to release as liquidator and to destruct the books of accounts and documents gG#M-2P  
申请免除清盘人职务及毁灭帐簿与文件 LE Y$St  
appointed actuary 委任精算师 f\ Qi()  
appointed auditor 委任核数师;委任审计师 Er{yQIi0L  
appointed trustee 委任的受托人 V%"aU}   
appointer 委任人 }^=J]  
apportioned pro rata 按比例分摊 d hh`o\$  
apportionment 分配;分摊 #zfBNkk&@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _- { >e  
apportionment formula 分摊方程式 NZv1dy`fa  
apportionment of estate duty 遗产税的分摊 ,Q^.SHP8  
appraisal 估价;评估 }4$UlTA'  
appreciable growth 可观增长 .}^m8PP  
appreciable impact 显着影响 H=*;3gM,'  
appreciable increase 可观增长 Mq-;sPsFP  
appreciation 增值;升值 -cMqq$  
appreciation against other currencies 相对其他货币升值 R@;kY S  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %/4ChKf!VR  
appreciation tax 增值税 0PZpE "$X  
appropriation 拨款;拨用;拨付 ;XANIT V  
appropriation account 拨款帐目 Nl0*"}`I_  
Appropriation Bill 拨款法案 Z/O5Dear/h  
appropriation-in-aid system 补助拨款办法 9OX&;O+5  
approved assets 核准资产 O}2;>eH  
approved basket stock 认可一篮子证券 }LOAT$]XI  
approved budget 核准预算 ?v6xa Vg:  
approved charitable donation 认可慈善捐款 {>90d(j  
approved charitable institution 认可慈善机构 o4U9jU4<"  
approved currency 核准货币;认可货币 gd2cwnP  
approved estimates 核准预算 <&B)i\j8=b  
approved estimates of expenditure 核准开支预算 8^kw  
approved overseas insurer 核准海外保险人 @?TOg{:  
approved overseas trust company 核准海外信托公司 3b~k)t4R  
approved pooled investment fund 核准汇集投资基金 uq'T:d  
approved provident fund scheme 认可公积金计划 86oa>#opU  
approved provision 核准拨款 WS4J a$*  
approved redeemable share 核准可赎回股份 r"c<15g2'  
approved regional stock 认可地区性证券 CnN PziB  
approved retirement scheme 认可退休金计划  `i;f  
approved subordinated loan 核准附属贷款 <8~bb- U$  
arbitrage 套戥;套汇;套利 M/T ll]\|  
arbitrageur 套戥者;套汇者  BVU>M*k  
arbitrary amount 临时款项 q9|'!m5K  
arrangement 措施;安排;协定 `5:b=^'D /  
arrears 欠款 8a)lrIg  
arrears of pay 欠付薪酬 mSr(PIH{\  
arrears of revenue 逾期未收税款;逾期未收的帐项 PCtf&U  
articles of association 组织章程;组织细则;组织章程细则 " 5,'K~hz  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ^Yul|0*J  
ascertainment of profit 确定利润 zr2oU '+  
"Asia Clear" “亚洲结算系统” yC pU1 73V  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 #L ffmS  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 bu$YW'  
Asian Development Fund [ADF] 亚洲发展基金 )CKPzNf  
Asian dollar bond 亚洲美元债券 ^z)p@sk#  
Asian dollar market 亚洲美元市场 t[VA|1gG  
Asian dollar rate 亚洲美元利率 22$M6Qof]n  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 "&W80,O3  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 z&Cz!HrS  
asked price 沽盘;喊价;索价;卖方报价 @p"m{  
assessable income 应评税入息 ]2Zl\}GwY  
assessable loss 应评税亏损 s,Azcqem  
assessable profit 应评税利润 H85J MPZ7  
assessable value 应评税值 NH~\kV  
assessed profit 估定利润 k^K>*mcJ  
assessed value 经评估价值 jnho *,X  
assessment 评税;评定;估价;评税单 R.^ Y'TLyc  
assessment number 评税编号;估价编号 HHzAmHt  
assessment of additional tax 补加税评税 6fY-D qF!  
assessment of performance 业绩评估;实绩评价 @Jr:+|v3B  
Assessor 评税主任 MfNsor  
asset price bubbles 资产价格泡沫 SJ8Ax_9{q  
asset-backed securities 具资产保证的证券 ~Z-o2+xA  
assets accretion 资产增值 "n'kv!?\  
assets and liabilities 资产与负债 Ht pZ5  
assets betterment statement 资产递增表;资产改进表 t>Lq "]1  
assets lending 实物放款;有抵押贷款 n<3qr}ZG^  
assets of the company passing on the death 死者去世时转移的公司资产 RzhAX I=  
assets pledged as security for liabilities 用作负债抵押的资产 wNl{,aH@  
assets portfolio 资产投资组合 -c4g;;%  
assets price 资产价格 mBN+c9n/  
assets quality 资产质素 =S#9\W&6Q  
assets realization 资产变现 9?]69O  
assets refinancing arrangement 资产再集资安排 Y].,}}9k  
assets securitization 资产证券化 8}C_/qeM  
assets situated outside Hong Kong 在香港以外地方的资产 v(=?@ tF}E  
assets stripping 削减资产;拆卖资产 zi%Ql|zI~  
assets value 资产值 9lqH  
assignee 承让人 jzvrJ14  
assignment 转让;转让书;转让契 3n_N^q}  
assignment of interest 权益转让 7bSj[kuN  
assignment of letters patent and trade mark 专利证书及商标转让 sBm)D=Kll  
assignment of property 物业转让;物业转让书 LT[g +zGB  
assignment right 转让权 c]}F$[>oN'  
assignor 转让人 ?&Ug"$v  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 XSHK7vpMf  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 N(s5YX7<hd  
associate member 附属会员 wAD%1;  
associated body corporate 相联法人团体 l$Y*ii  
associated company 相联公司;联属公司 pT|l"q@  
associated corporation 相联法团 [eLMb)n  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] x/NjdK  
公认会计师公会〔英国〕 x4bmV@b  
Association of Futures Exchange Brokers 香港期货经纪协会 ]}4JT  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 HQ:Y:  
association of underwriters 承保人组织 4g+Dp&U  
assumption of control 接管 =aBc .PJ^  
assurance 担保;保险;转易;转易书 "o)jB~ :L  
assurance of interest 权益的转易 cY]BtJ#  
at 19XX price 按一九XX年价格计算 {;5\#VFg  
at a discount 按赔价计算;按贴水价格计算;打折扣 Ahk q  
at a premium 按溢价计算;按升水价格计算 {:] u 6l  
at call 通知付款;按通知 BD ,J4xH;  
at constant market price 按固定市价计算 P"[\p|[U  
at constant price 按固定价格计算 owviIZFe  
at cost 按成本计算 X{Ij30Bmv  
at current market price 按当时市价计算;按现时市价计算 0hg4y  
at current price 按当时价格计算;按现时价格计算 n{$! ]^>  
at factor cost 按要素成本计算;按生产要素成本计算 A3^_'K  
at money-of-the-day price 按付款当日价格计算 L.2!Q3&  
at or better 按指定或较佳价位〔买卖指令〕 ^|%u%UR  
at par 按面值计算;平价 r(j:C%?}C  
at sight 见票即付 'C7$,H'  
at the close 按收市盘 70 -nAv  
at the opening 按开市盘 hh!4DHv   
attestation 见证;见证条款 u+ b `aB  
at-the-money option 平价期权 Z\r?>2  
attorney 受权人;受托代表人 O\F$~YQ  
attornment 新拥有人承认书 go9tvK  
attributable profit 可归属利润 C <Pd_&  
attributable share value 可归属股份价值 4OeH}@a  
Auckland Stock Exchange 奥克兰证券交易所 v` h n9O  
auction 拍卖 [nA1WFfM  
auctioneer 拍卖商 |"g+p)A  
audit 审计;核数 R0~w F>  
Audit Commission 审计署 !LM9  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] FQBE1h@k0u  
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〕 ',Y`\X  
audit review 帐目审查 nc3u sq  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 8 qlQC.VA[  
audited account 审计帐目;经审计的帐目 I= 2jQ>$Q  
audited annual account 经审计的周年帐目 zJ)`snN|  
audited balance sheet 经审计的资产负债表 \NTVg6>qN  
auditor 核数师;核数主任;审计师 X2T_}{  
auditor's certificate 核数师证明书;审计师证明书 i&KBMx   
auditor's report 核数师报告;审计师报告 tH=jaFJ   
Aussie bond 澳元债券 ZZ>F ^t  
austerity budget 紧缩预算 %6\L^RP  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 4&AGVplgF  
Australia All Ordinaries Index 澳洲所有普通股票指数 > -,$  
Australian Dollar [AUD] 澳元 {4{X`$  
Australian Options Market 澳大利亚期权市场 vM?,#:5  
Australian Securities Commission 澳洲证券事务监察委员会 <ivq}(%72  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 1}R\L"  
Australian Stock Exchange 澳大利亚证券交易所 CHyT'RT  
Austrian Schilling [ATS] 奥地利先令 VpX*l3  
authentication 认证;鉴证 j^.|^q<Y  
authority to purchase 委托购买证;委购书 ''($E /  
authorization 认可;核准;授权;授权书 xwu b-yz  
authorization by direction 指示授权 yMEI^,0"  
authorization by instruction 指令授权 :}-VLp4b  
authorization by warrant 令状授权 rn]F97v@]  
authorization of unit trust 单位信托的认可 ,]tEh:QC  
authorized agent 指定代理人 ;o158H$gz;  
authorized capital 法定资本 [>LO'}%  
authorized clerk 出市员 @HE<\Z{ KI  
authorized dealer 认可交易商 .P#t"oW}  
authorized financial institution 认可财务机构 + B<7]\\M  
authorized fund 认可基金 _ h/:r1  
authorized fund house 获授权的基金公司;认可基金公司 xb2j |KY7  
authorized institution 认可机构 *B)10R  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 NIAji3  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 G\R6=K:f7  
authorized insurer 获授权保险人;获认可承保人 %?3$~d\n  
authorized investment 特准投资项目 jx'hxC'3  
authorized person 获授权人 1{Ik.O)  
authorized representative 获授权代表 @=OX7zq\h-  
authorized share capital 法定股本 BCO (,k  
automated quotation system 自动报价系统 dVMLn4[,MA  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] >>c%I c  
自动交易系统〔香港期货交易所有限公司〕 (coaGQ@d  
automatic adjustment mechanism 自动调整机制 !yvw5As%  
automatic adjustment system 自动调整系统 W/VE B3P>Z  
Automatic Clearing House 自动票据交换所 `#:(F z  
automatic exchange rates accumulation system 自动化汇率累集系统 tr58J% Mu  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 m=TZfa^r  
automatic teller machine [ATM] 自动柜员机 F$ckW'V  
autopay 自动转帐 NtmmPJ|5  
available assets 可用资产 qOAP_\@T  
available fiscal reserve 现存财政储备 =QIu3%&  
available profit 可用利润 *x_e] /}  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ?69E_E  
average 平均;平均数;海损 ]@m`bs_6  
average basic salary 平均基本薪金 #\ECQF  
average consumer expenditure 平均消费开支;一般消费开支 8_Z"@  
average cost 平均成本 V/xjI<,  
average cost of land production 增辟土地平均成本 1)5/a5  
average daily turnover 平均每日成交额 ;Fd1:"1pP  
average daily wage rate 平均每日工资率 Kpkpr`:)]  
average expenditure pattern 平均开支模式 "EVf1iQ  
average growth rate 平均增长率 @YVla !5O@  
average net fixed assets 固定资产平均净值 b\t?5z-Z  
average of relatives 相对价格平均数 QRx9;!~b}  
average price 平均价格 0EasPbp  
average propensity to consume 平均消费倾向;一般消费倾向 \p%D;g+c  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ~>Y^?l  
average rate 平均率 {L \TO,  
average revenue 平均收入;平均收益  4&%E?_M  
average stock 平均库存;平均存货 36Lf8~d4"h  
average yearly rent 平均年租 ;I6C`N  
avoidance of double taxation 避免双重课税 h*Mt{A&'.&  
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 o?+?@Xb'  
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