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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: G`9F.T_Z^)  
A share A股;甲类股份 TNPGw!  
abatement of tax 减税;减扣免税额 A$"$`)P!  
ABN AMRO Bank N.V. 荷兰银行 #u=O 5%.  
above-the-line expenditure 线上项目支出;经常预算支出 Ff#N|L'9_  
above-the-line receipt 线上项目收入;经常预算收入 fN*4(yw  
ABSA Asia Limited 南非联合亚洲有限公司 ubCJZ"!  
absolute change 绝对数值变更 k#=leu"I  
absolute expenditure 实际开支 7quwc'!  
absolute guideline figure 绝对准则数字 r+#V{oE_  
absolute interest 绝对权益 = cI\OsV&?  
absolute order of discharge 绝对破产解除令 Y`O}]*{>8R  
absolute profit margin 绝对利润幅度 1\608~ZH  
absolute value 实值;绝对值 k}0  
absolutely vested interest 绝对既得权益 ={i&F  
absorbed cost 已吸收成本;已分摊成本 M"$RtS|h  
absorption 吸收;分摊;合并 ]MA)=' ~  
absorption rate 吸收率;摊配率;分摊率 bQN4ozSi  
ACB Finance Limited 亚洲商业财务有限公司 f+*2K^B  
acceptable form of reciprocity 合理的互惠条件 O"-PNF,J  
acceptable rate 适当利率;适当汇率 x]J-q5  
acceptance agreement 承兑协议 &\]f!'jV  
acceptance for honour 参加承兑 \=G Xe.}4d  
acceptor 承兑人;接受人;受票人 z Q|x>3   
acceptor for honour 参加承兑人 U/&qV"Ih  
accident insurance 意外保险 B oj{+rE0  
Accident Insurance Association of Hong Kong 香港意外保险公会 owY_cDzrH  
accident insurance scheme 意外保险计划 \7tvNa,C  
accident year basis 意外年度基准 0!'M#'m  
accommodation 通融;贷款 7/OOq=z  
accommodation bill 通融票据;空头票据 o(SJuZC/U  
accommodation party 汇票代发人 Z-p^3t'{  
account balance 帐户余额;帐户结余 &$z1Hz+l  
account book 帐簿 Pymh^i  
account collected in advance 预收款项 k#r7&Y  
account current book 往来帐簿 1]3bx N  
account of after-acquired property 事后取得的财产报告 rnBeL _8C  
account of defaulter 拖欠帐目 4a\+o]  
account payable 应付帐款 {)[g  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 yExyx?j.  
account receivable 应收帐款 "N/K*  
account receivable report 应收帐款报表 1H[;7@o$e  
account statement 结单;帐单;会计财务报表 QEHZ=Yg%3  
account title 帐户名称;会计科目 W6/p-e5y  
accountant's report 会计师报告 eD1MP<>h  
Accountant's Report Rules 会计师报告规则  p|8Fl  
accounting and auditing procedure 会计与审计程序;会计与核数程序 rHdP4:n  
Accounting Arrangements 《会计安排》 <fxjj  
accounting basis 会计基础 J&Qy$itqg  
accounting by Official Receiver 破产管理署署长呈交的帐目 {}C7VS1  
Accounting Circular 《会计通告》 -Jrc'e4K  
accounting class 会计类别 1:s~ ]F@  
accounting date 记帐日期;会计结算日期 ,v5>sL  
accounting for money 款项核算 &+{xR79+&  
Accounting Officer 会计主任 n2hsG.4  
accounting period 会计报告期;会计期 k'q !MZU  
accounting policy 会计政策;会计方针 g(r'Y#U  
accounting practice 会计惯例 ^yZSCrPGI  
accounting principle 会计准则 b`Ek;nYek  
accounting record 会计记录 9/KQAc*  
accounting report 会计报告 B;7s]R  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 I%|s  
Accounting Society of China 中国会计学会 KQZRzX>0  
accounting statement 会计报表 (V?`W7  
accounting system 会计制度;会计系统 #YVDOR{z  
accounting transaction 会计事项;帐务交易 1;[ <||K  
accounting treatment 会计处理 '0M0F'R  
accounting year 会计年度 0H]9$D  
accretion 增值;添加 v=WDs#"  
accrual 应计项目;应累算数目 9U1!"/F  
accrual basis 应计制;权责发生制 g#3x)97Z  
accrual basis accounting 应计制会计;权责发生制会计 |wn LxI  
accrue 应累算;应计 os ud  
accrued benefit 应累算利益 cW/~4.v$  
accrued charges 应计费用 rtOW-cz  
accrued cumulative preference share dividend 应累算的累积优先股股息 p 8Hv7*  
accrued expenses 应累算费用 ^O:RS g9  
accrued interest payable 应付利息;应计未付利息 _r)nbQm&  
accrued interest receivable 应收利息;应计未收利息 4IE#dwZW  
accrued right 累算权益 )4~XZt1r  
accruing profit 应累算的利润 Jpnp'  
accumulated fiscal reserve 累积财政储备 Y k6WSurw  
accumulated profit 累积利润;滚存溢利 RXvcy<  
accumulated reserve 累积储备 H$iMP.AK  
accumulation of surplus income 累积收益盈余 (X'K)*G#  
acquired assets 既得资产 u}0t`w:  
acquisition 收购;购置;取得 .%h_W\M<l  
acquisition cost 购置成本 U]&%EqLS  
acquisition expenses 购置费用 -* j;  
acquisition of 100% interest 收购全部股权 0vNM#@  
acquisition of control 取得控制权 93 b5S>&r  
acquisition of fixed assets 购置固定资产 8k% :w0H  
acquisition of shell “买壳” m,_oX1h  
acquisition price 收购价 1fp&"K:yR  
act of God 天灾 b|'LtL$Y  
acting partner 执事合伙人 *hgsS~  
active market 买卖活跃的市场;交投畅旺的市场;旺市 gz:c_HJ  
active partner 积极参与的合伙人 mM~Q!`Nf.  
active trading 交投活跃 n!orM5=:O  
actual circulation 实际流通 k)_#u;qmG  
actual cost 实际成本 LYKm2C*d  
actual expenditure 实际开支;实际支出 2uB26SEIl  
actual income 实际入息;实际收入;实际收益 Ps,w(k{d  
actual market 现货市场 t?&ajh  
actual price 现货价;实际价格 u-cC}DP  
actual profit 实际利润 tXGcwoOB  
actual quotation 实盘;实际价位;实际报价 ` u)V 9{  
actual year basis 按实际年度计算 1fG@r%4  
actuals 实货 .SFwjriZ  
actuarial investigation 精算调查 R dzIb-  
actuarial principle 精算原则 X,Q(W0-6$u  
actuarial report 精算师报告 %j`]x -aOz  
Actuarial Society of Hong Kong 香港精算学会 >CA1Ub&ls  
actuarial valuation 精算师估值 9{&x-ugM  
actuary 精算师 BNLall  
ad referendum agreement 暂定协议;有待覆核的协定 P l ,M>IQ  
ad valorem duty 从价税;按值征税 v3]M;Y\  
ad valorem duty system 从价税制 N#qoKY(#  
ad valorem fee 从价费 "lMWSCas  
ad valorem tariff 从价关税 6n4S$a  
additional allowance 额外免税额 c9K\K~bk  
additional amount for unexpired risk 未过期风险的额外款额 N4FG_  N  
additional assessable profit 补加应评税利润 M QI=  
additional assessment 补加评税 VAz+J  
additional commitment 额外承担 E$baQU hKS  
additional commitment vote 额外承担拨款 ";%1sK  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4^A'A.0  
additional dependent parent allowance 供养父母额外免税额 oOw"k*,h:S  
additional provision 额外拨款 Cq'r 'cBZ  
additional stamp duty 附加印花税 #7)6X:/O  
additional tax 补加税罚款;补加税款 9EQ,|zf'  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 riQ?'!a7  
adjudged bankrupt 被裁定破产 V!4E(sX  
adjudicated bankrupt 裁定破产人 ;">hCM7  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Oms`i&}"}  
adjudication of bankruptcy 裁定破产;宣告破产 ~'Hwszp b  
adjudication of insolvency 裁定无力偿还债务 -rrg?4  
adjusted actual 经调整的实数;调整后的实数 +d. Bf  
adjusted current assets 经调整的流动资产;调整后的流动资产 r4'Pf|`u  
adjusted figure 经调整的数字;调整后的数额 IrK )N  
adjusted liabilities 经调整的负债;调整后的负债 S|i //I%_  
adjusted loss 经调整的亏损;调整后的亏损 JD .z}2+  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 NIGFu{S  
adjusted profit 经调整的利润;调整后的利润 |hAGgo/03  
adjusted surplus 经调整的盈余额;调整后的盈余额 3x$#L!VuU  
adjusted value 经调整的价值;调整后的价值 x-EAu 3=V  
adjustment 调整;修订;理算〔保险〕 VzNH%  
adjustment centre 调剂中心 ;* Jd#O  
adjustment lag 调整过程的时间差距;调整时差 hy rJu{p  
adjustment mechanism 调整机制 m[rJFSpef  
adjustment of loss 亏损调整 -R]S)Odml  
adjustment process 调整过程;调整程序 L T!X|O.  
adjustment range 调整幅度 p^3d1H3   
administered exchange rate 受管制汇率 9)`wd&!  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 :\XD.n-n  
administration expenses 行政费用 6y5~Kh6  
administration fee 手续费;行政费 nfU}ECun4  
administration in bankruptcy 破产管理 LNW p$"  
administration order 遗产管理令  #Ki@=*  
administrator 管理人;遗产管理人 fNumY|%3  
administrator of the estate 遗产管理人 (TsgVq]L  
admission of debt 债项承认书 `W=JX2I  
admission of proof 接纳债权证明 rA7S1)Kq  
advance 放贷款项;垫付款项;预支款项;预付款项 q Sah_N  
advance account 暂支帐目;预付款帐户 IB<ihk  
advance compensation 预付补偿金 g>{=R|uO5  
advance from shareholder 股东垫款 +-i@R%  
advance pending reimbursement 预支以待日后付还 ?6gI8K6X  
advanced economy 先进经济体系 QS_xOQ '  
advancement 预付;预付财产 0o`o'ZV=c  
advances warrant 垫款令 5,3h'\ "!  
advancing 贷出 h&P[9:LH  
adverse balance 逆差 D[_2:8  
adverse exchange 逆汇 mv_-|N~  
advertisement addressed to shareholders 在报章刊登的致股东通告 [Pl$=[+  
advice for collection 托收通知书 Yp$lc^)c>  
advice of drawing 提款通知书;汇票通知书 c_ i;'  
advice of payment 付款通知 _`_$U MK;  
Advisory Committee [Securities and Futures Commission] od>.5{o  
谘询委员会〔证券及期货事务监察委员会〕 _{8boDX#  
Advisory Committee on Diversification 经济多元化谘询委员会 01b0;|  
affidavit 誓章;遗产申报誓章 \hVFK6  
affidavit of no receipt 述明无收款的誓章 9hQ{r 2  
affiliate 联号;联营公司;附属公司 ;F- kE4w  
affiliated company 附属公司;联号;联营公司 s5 BV8 M  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ~PHG5?X  
affordability 负担能力 }0o0"J-$  
African Development Bank [AfDB] 非洲开发银行 NoT oLt\  
after-acquired property 事后取得的财产 lH 8?IkK,g  
after-hours dealing 市后交易 'DPSM?]fA  
after-tax profit 税后盈利;税后利润;税后溢利 F~6[DqF\|  
agency agreement 代理协议 C\Rd]P8\  
agency expenses 代理机构的开支 idQr^{  
agency fee 代理费 += QboUN  
Agency Law 《代理法》 u&:jQ:[  
agent 代理人;承销人 }_S]!AWz  
agent of company 公司代理人 E^G=  
agent's fee 代理人费;经纪费 : s35{K  
aggregate 总计;总数;总体数字 /T0|<r!c  
aggregate amount 总款额;总额 5 X rn]  
aggregate assets and liabilities 总体资产与负债 DBRTZES  
aggregate at constant price 按固定价格计算的总体数字 4 0eNgm^  
aggregate demand 总需求 4R.#=]F  
aggregate gross position 总持仓量 )!Bv8&;e  
aggregate limit 总限额 k K(,FB  
aggregate of salaries tax 合计薪俸税 e): &pqA  
aggregate performance 总体表现;总体业绩 ! d(,t[cV  
aggregate supply 总体供应 gw-l]@;1  
aggregate surplus 总盈余  _~r>C  
aggregate total 整体总额 sSxra!tv4  
aggregate value 总值;合计价值 b@k3y9 &  
aggregated basis 合计基准 GauIe0qV  
aggregated net chargeable income 合计应课税入息实额 (Qnn  
aggregation 合并计算;合计;总和 BQ(`MM@  
aggregation of incomes of husband and wife 夫妇入息合并计算 v "07H  
aggregation of property 财产的总和 o{/D:B  
agio 差价;贴水 y_w4ei  
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》 l)zS}"F,  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment %NuS!v>  
《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》 Sn0 Gw  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment UCFef,VW  
《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》 +Z+]Tqo  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 2X:n75()  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 pq4frq  
agreement for a settlement 授产协议 :(Gg]Z9^8  
agreement for assignment 转让协议 QAr1U7{(.  
agreement for sale 售卖协议;买卖协议 2KU [Yd  
agreement for sale and purchase 买卖协议 nX~sVG{Q  
agreement for the payment of interest 支付利息协议 g]S.u8K8m  
agreement for the repayment of money 还款协议 DY%E&Vd:h  
agreement of reinsurance 再保险协议 }Q*8QV  
Agricultural Bank of China 中国农业银行 -7u4f y{T  
air passenger departure tax 飞机乘客离境税 -Rmz`yOq}  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 MCvjdc3:  
airport tax 机场税 h c "n?  
alcohol duty 酒精税 3OTSLF/  
alienation 让与;让渡;转让 ey:3F%  
alimony 生活费;赡养费 \;~>AL*  
All Ordinaries Index [AOI] 所有普通股指数 -LF^u;s8&S  
all risks 全险;综合险 Q%6*S!~  
All Sales Record for Stock Market 《股票市场成交报告》 0YKG`W  
Allied Capital Resources Limited 新联财务有限公司 sXAXHZ{  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 m$3&r2vgi  
allocation letter 拨款信件 m]85F^R0  
allocation of fund 分配款项;预留款项 FXIQS'  
allocation of profit 利润分配;溢利分配 ^ `!6Yax?  
allocation warrant 拨款令 L(iWFy1& T  
allotment 分配;配股 hTF]-& hZ  
allotment notice 股份配售通知;配股通知 @?z*: 7a  
allotment of shares 股份分配 jl@xcs]#  
allowable 可获宽免;免税的 z7}@8F  
allowable business loss 可扣除的营业亏损 [/I4Pe1Yj%  
allowable expenses 可扣税的支出 arnu|paw  
allowance 免税额;津贴;备抵;准备金 n@xU5Q  
allowance for debts 债项的免税额 6g)21Mh#  
allowance for depreciation by wear and tear 耗损折旧免税额 |<OZa;c+  
allowance for funeral expenses 殡殓费的免税额 >n#Pq{7aF  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 .Sm7na K  
allowance for repairs and outgoings 修葺及支出方面的免税额 i=Y#kL~f  
allowance to debtor 给债务人的津贴 /.vB /{2  
alteration of capital 资本更改 N[Fz6,ZG _  
alternate trustee 候补受托人 8[eH8m#~$  
amalgamation 合并 cu |{cy-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (sZ B-  
ambit of charges 征税范围;收费范围 yPW?%7 h  
amended valuation 经修订的估值 I~Ziq10  
American Commodities Exchange 美国商品交易所 4Vh#Ye:`  
American Express Bank Limited 美国运通银行 `CO?} rW  
American Stock Exchange 美国证券交易所 f>dWl$/_s  
amortization 摊销 7JjTm^bu  
amount due from banks 存放银行同业的款项 ~G"5!,J  
amount due from banks abroad 存放海外银行同业的款项 Rc @p!Xi  
amount due from holding companies 控股公司欠款 3(X"IoNQ  
amount due from local banks 存放本港银行同业的款项 lbMb  
amount due to banks 银行同业的存款 4]B(2FR[8  
amount due to banks abroad 海外银行同业的存款 ?me0J3u_  
amount due to holding companies 控股公司存款 Bc$t`PI  
amount due to local banks 本港银行同业的存款 +Bgy@.a?  
amount due to outport banks 外埠银行同业的存款 VCtj8hKDr  
amount for note issue 发行纸币的款额 kd2+k4@#  
amount of bond 担保契据的款额 ZPHB$]ri  
amount of consideration 代价款额 t!v#rn[  
amount of contribution 供款数额 ]wZG4A  
amount of indebtedness 负债款额 f$R]m2  
amount of principal of the loan 贷款本金额 \ 7jK6;R<  
amount of rates chargeable 应征差饷数额 aqtQGK57"%  
amount of share capital 股本额 1O8RGk4  
amount of sums assured 承保款额 074)(X&:x  
amount of variation 变动幅度 kLK}N>v}X  
amount of vote 拨款数额 V|Smk;G  
amount payable 应付款额 oJEind>8O  
amount receivable 应收款额 ki39$A'8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "??$yMW  
analysis 分析 h",kA(+P  
ancillary risk 附属风险 ><+wHb  
annual account 周年帐目;周年帐目报表;年度决算;年结 S U04q+  
annual accounting date 年结日期 !gu# #MrJ9  
annual allowance 每年免税额;年积金;年度津贴;年津 }<m9w\pA  
annual balance 年度余额 +9M#-:qB  
annual disposable income 每年可动用收入 XI@;;>D1=U  
annual estimates 周年预算 )V7bi^r  
annual fee 年费 SRyAW\*LWU  
annual general meeting 周年大会 Zgd| J T7  
annual growth rate 年增率;每年增长率 !c/G'se  
annual long-term supplement 长期个案每年补助金  s'RE~,  
annual pensionable emolument 可供计算退休金的年薪 MqRpG5 .  
annual report 年报 Ny\p$v "p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 U*b1yxt  
annual return 周年报表;周年申报表;每年报税表格 .}C pX  
Annual Return Rules 《周年报表规则》 gy0l@ 5 N  
annual review of consumer prices 每年消费物价回顾 /3{jeU.k  
annual roll-forward basis 逐年延展方式 .*+%-%CbP  
annual salary 年薪 p@0Va  
annual statement 年度报表;年度决算表 iLD}>=  
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 7Rwn{]r  
annuitant 年金受益人 {FNmYneh?6  
annuity 年金 A&XI1. j6  
annuity contract 年金合约 7M9Ey29f  
annuity on human life 人寿年金 i|2CZ  
antecedent debt 先前的债项 =f4>vo}@k  
ante-dated cheque 倒填日期支票 teIUSB[  
anticipated expenditure 预期开支 VXX7Y? !  
anticipated net profit 预期纯利 }f45>@uMW  
anticipated revenue 预期收入 hj[&.w  
anti-inflation measure 反通货膨胀措施 $}+t|`*q8]  
anti-inflationary stance 反通货膨胀立场 RDGefxv  
apparent deficit 表面赤字 p,0J $L  
apparent financial solvency 表面偿债能力 Z7)la |  
apparent partner 表面合伙人 vr/*z euA  
application for personal assessment 个人入息课税申请书 O1[`2kj^HB  
application of fund 资金应用 DC+ p s  
application to release as liquidator and to destruct the books of accounts and documents @'P\c   
申请免除清盘人职务及毁灭帐簿与文件 7XrXx:*a5  
appointed actuary 委任精算师 \\}tD@V"  
appointed auditor 委任核数师;委任审计师 d|I?%LX0p  
appointed trustee 委任的受托人 kzozjh%`9h  
appointer 委任人 iW oe  
apportioned pro rata 按比例分摊 |T3F:],`  
apportionment 分配;分摊 cc37(=o KL  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {-a8^IK,  
apportionment formula 分摊方程式 ,%Sf,h?"^  
apportionment of estate duty 遗产税的分摊  vf}.)  
appraisal 估价;评估 4b5'nu  
appreciable growth 可观增长 JlaT -j  
appreciable impact 显着影响 H.-VfROi2  
appreciable increase 可观增长 J7a_a>Y  
appreciation 增值;升值 rW),xfo0  
appreciation against other currencies 相对其他货币升值 LlbRr.wL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4}&$s  
appreciation tax 增值税 Oc A;+}>  
appropriation 拨款;拨用;拨付 A43 mX !g\  
appropriation account 拨款帐目 'wA4}f  
Appropriation Bill 拨款法案 @ (4$<><  
appropriation-in-aid system 补助拨款办法 }*Z *wC  
approved assets 核准资产 df9 jT?l  
approved basket stock 认可一篮子证券 ~&{LMf  
approved budget 核准预算 `YL)[t? V  
approved charitable donation 认可慈善捐款 !I)wI~XF)5  
approved charitable institution 认可慈善机构 G)cEUEf d  
approved currency 核准货币;认可货币 wB%N}bi!  
approved estimates 核准预算 d x52[W  
approved estimates of expenditure 核准开支预算 4Kl{^2  
approved overseas insurer 核准海外保险人 EUGN`t-M  
approved overseas trust company 核准海外信托公司 Ga,+  
approved pooled investment fund 核准汇集投资基金 2d:IYCl4q  
approved provident fund scheme 认可公积金计划 W[BwHNxyg  
approved provision 核准拨款 K-X@3&X}  
approved redeemable share 核准可赎回股份 Ah#bj8}  
approved regional stock 认可地区性证券 $e#V^dph  
approved retirement scheme 认可退休金计划 5,vw%F-m  
approved subordinated loan 核准附属贷款 9S<g2v  
arbitrage 套戥;套汇;套利 V)q|U6R  
arbitrageur 套戥者;套汇者 ip)gI&kN`z  
arbitrary amount 临时款项 HnlCEW,^o  
arrangement 措施;安排;协定 # cGn5c}  
arrears 欠款 S29k IJ  
arrears of pay 欠付薪酬 o!$O+%4  
arrears of revenue 逾期未收税款;逾期未收的帐项 X7."hGu@  
articles of association 组织章程;组织细则;组织章程细则 <?h,;]U  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 dAba'|Y  
ascertainment of profit 确定利润 $-4 Zi  
"Asia Clear" “亚洲结算系统” A*x3O%zH  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ?hfyQhR  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 QP?eK W9 :  
Asian Development Fund [ADF] 亚洲发展基金 S:F8` Gh  
Asian dollar bond 亚洲美元债券 4arqlz lo  
Asian dollar market 亚洲美元市场 5oOF|IYi  
Asian dollar rate 亚洲美元利率 { VK   
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 {>r56 \!F  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 glL.CkJ  
asked price 沽盘;喊价;索价;卖方报价 (,P6cWt}"  
assessable income 应评税入息 .+#<~Jv  
assessable loss 应评税亏损 (Vz\02,K  
assessable profit 应评税利润 I_"Kh BM  
assessable value 应评税值 )\3 RR.p  
assessed profit 估定利润 J>w3>8!>7  
assessed value 经评估价值 D:Rr|m0Tk  
assessment 评税;评定;估价;评税单 Z)qts=  
assessment number 评税编号;估价编号 9jkaEn>m^  
assessment of additional tax 补加税评税 =sFLzAu8  
assessment of performance 业绩评估;实绩评价 (6g;FD:"6  
Assessor 评税主任 f5tkv<) %  
asset price bubbles 资产价格泡沫 F4X0DRC,G  
asset-backed securities 具资产保证的证券 _DD.#YB</  
assets accretion 资产增值 G?$0OU  
assets and liabilities 资产与负债 p3`odmbN  
assets betterment statement 资产递增表;资产改进表 SSrYFu"  
assets lending 实物放款;有抵押贷款 8n2MZ9p]  
assets of the company passing on the death 死者去世时转移的公司资产 u#bd*(  
assets pledged as security for liabilities 用作负债抵押的资产 I%?ia5]H  
assets portfolio 资产投资组合 wgPkSsuBuC  
assets price 资产价格 '.$va<  
assets quality 资产质素 hO?RsYJ.F  
assets realization 资产变现 h+d  \u  
assets refinancing arrangement 资产再集资安排 u&-Zh@;Q7  
assets securitization 资产证券化 ?7|6jTIs  
assets situated outside Hong Kong 在香港以外地方的资产 ]ucz8('  
assets stripping 削减资产;拆卖资产 X}5}M+'~  
assets value 资产值 L kK# =v  
assignee 承让人 P \k5%  
assignment 转让;转让书;转让契 \:/~IZdzF  
assignment of interest 权益转让 rf\A[)<:  
assignment of letters patent and trade mark 专利证书及商标转让 &Cykw$s  
assignment of property 物业转让;物业转让书 m,|)$R  
assignment right 转让权 0x1#^dII  
assignor 转让人 j t6q8  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 KEfx2{k b  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 rEfo)jod  
associate member 附属会员 3v?R"2\qS  
associated body corporate 相联法人团体 aePLP  
associated company 相联公司;联属公司  Oye:V  
associated corporation 相联法团 9V/:1I0?&0  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ^hyY,X  
公认会计师公会〔英国〕 k. @OFkX.  
Association of Futures Exchange Brokers 香港期货经纪协会 {9_}i#,vR  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 K.l7yBm  
association of underwriters 承保人组织 3U\| E  
assumption of control 接管 i pi^sCYp  
assurance 担保;保险;转易;转易书 _&U.DMt2 C  
assurance of interest 权益的转易 ~jOn)jBRZ  
at 19XX price 按一九XX年价格计算 uW{;@ 7N  
at a discount 按赔价计算;按贴水价格计算;打折扣 bw[s<z|LKA  
at a premium 按溢价计算;按升水价格计算 ZNN^  
at call 通知付款;按通知 u|eV'-R)s  
at constant market price 按固定市价计算 mh7JPbX|  
at constant price 按固定价格计算 a`t <R  
at cost 按成本计算 *wu:fb2[(  
at current market price 按当时市价计算;按现时市价计算 !ma%Zk  
at current price 按当时价格计算;按现时价格计算 8~@?cy1j!  
at factor cost 按要素成本计算;按生产要素成本计算 'Z{_w s  
at money-of-the-day price 按付款当日价格计算 8p0ZIrD%  
at or better 按指定或较佳价位〔买卖指令〕 G\4*6iw:  
at par 按面值计算;平价 l2|[  
at sight 见票即付 T=~D>2C  
at the close 按收市盘 GUH-$rA  
at the opening 按开市盘 lXnzomU  
attestation 见证;见证条款 sngM4ikhs  
at-the-money option 平价期权 -qW[.B  
attorney 受权人;受托代表人 UZDXv=r|  
attornment 新拥有人承认书 ]8~{C>ch$  
attributable profit 可归属利润 8x/]H(J  
attributable share value 可归属股份价值 "> ]{t[Ib  
Auckland Stock Exchange 奥克兰证券交易所 xC}9W6  
auction 拍卖 ?BA~$|lfxu  
auctioneer 拍卖商 @ )< 3Z  
audit 审计;核数 q  W"  
Audit Commission 审计署 JIH6!  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] O*dtVX  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 fFiFS\''V  
audit review 帐目审查 ='z4bU  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Yb? L:,a(I  
audited account 审计帐目;经审计的帐目 zho$g9*  
audited annual account 经审计的周年帐目 ,)beK*Iw  
audited balance sheet 经审计的资产负债表 +>*! 3x+sE  
auditor 核数师;核数主任;审计师 J&w'0  
auditor's certificate 核数师证明书;审计师证明书 1Vi3/JM @  
auditor's report 核数师报告;审计师报告 #*|Gp_l+%  
Aussie bond 澳元债券 xk\n F0z  
austerity budget 紧缩预算 N:% }KAc  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Spm7kw  
Australia All Ordinaries Index 澳洲所有普通股票指数 >"?jW@|g  
Australian Dollar [AUD] 澳元 cy{ ado2  
Australian Options Market 澳大利亚期权市场 QRFBMq}'  
Australian Securities Commission 澳洲证券事务监察委员会 tsf)+`vt  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 NG\g_^.M  
Australian Stock Exchange 澳大利亚证券交易所 *MD\YFXR  
Austrian Schilling [ATS] 奥地利先令 M9ACaf@  
authentication 认证;鉴证 (5\VOCT>4%  
authority to purchase 委托购买证;委购书 F!*tE&Se+  
authorization 认可;核准;授权;授权书 -RKqbfmi=  
authorization by direction 指示授权 U_.9H _G  
authorization by instruction 指令授权 o4F?Rx,L  
authorization by warrant 令状授权 G W@g  
authorization of unit trust 单位信托的认可 3<A$lG  
authorized agent 指定代理人 2, R5mL$  
authorized capital 法定资本 `-)Hot)  
authorized clerk 出市员 NO'37d  
authorized dealer 认可交易商 C>~ms2c  
authorized financial institution 认可财务机构 zNRR('B?  
authorized fund 认可基金 HpGI\s  
authorized fund house 获授权的基金公司;认可基金公司 Zv|TvlyT"  
authorized institution 认可机构 AR?1_]"=  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 L<H zPg  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 LAjreC<W  
authorized insurer 获授权保险人;获认可承保人 RIV + _}R  
authorized investment 特准投资项目 FhJtiw@  
authorized person 获授权人 bg/a5$t  
authorized representative 获授权代表 |SSe n#PYp  
authorized share capital 法定股本 !E.CpfaC  
automated quotation system 自动报价系统 [L`w nP  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ic=tVs  
自动交易系统〔香港期货交易所有限公司〕 H9+[T3b  
automatic adjustment mechanism 自动调整机制 &|Cd1z#?  
automatic adjustment system 自动调整系统 $ts1XIK%  
Automatic Clearing House 自动票据交换所 ,(y6XUV~  
automatic exchange rates accumulation system 自动化汇率累集系统 pr.+r?la]  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?Jy /]j5fI  
automatic teller machine [ATM] 自动柜员机 5e|yW0o  
autopay 自动转帐 ,.,spoV  
available assets 可用资产 4qvE2W}&  
available fiscal reserve 现存财政储备 ZgI?#e  
available profit 可用利润 Y:#nk.}>  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 kT12  
average 平均;平均数;海损 p"tCMB  
average basic salary 平均基本薪金 Ra)AQ n  
average consumer expenditure 平均消费开支;一般消费开支 _/[}PQC6G  
average cost 平均成本 ,qu7XFYrY  
average cost of land production 增辟土地平均成本 ^_5t5>  
average daily turnover 平均每日成交额 d]r?mnN W  
average daily wage rate 平均每日工资率 155vY  
average expenditure pattern 平均开支模式 C.N#y`g  
average growth rate 平均增长率 LCMZw6p  
average net fixed assets 固定资产平均净值 <Gw>}/-^  
average of relatives 相对价格平均数 reI4!,x  
average price 平均价格 +"GBuNh  
average propensity to consume 平均消费倾向;一般消费倾向 bx._,G  
average propensity to save 平均储蓄倾向;一般储蓄倾向 '4e, e|r  
average rate 平均率 U-:"Wx%G  
average revenue 平均收入;平均收益 wY xk[)&Y  
average stock 平均库存;平均存货 * &O4b3R  
average yearly rent 平均年租 5KgAY;|  
avoidance of double taxation 避免双重课税 @O9wit.  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
恩 不错 不过建议这些帖子发到一张里面 或者一张里面发5个字母单词 T o$D [-  
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