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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: [ Lt1OdGl  
A share A股;甲类股份 T^x7w+  
abatement of tax 减税;减扣免税额 L1D{LzlBti  
ABN AMRO Bank N.V. 荷兰银行 9&q<6TZz  
above-the-line expenditure 线上项目支出;经常预算支出 3@kiUbq7Eu  
above-the-line receipt 线上项目收入;经常预算收入 3/RmJ `c{  
ABSA Asia Limited 南非联合亚洲有限公司 8zS't2 u  
absolute change 绝对数值变更 /-TJtR4>  
absolute expenditure 实际开支 ;Oh4W<hH}  
absolute guideline figure 绝对准则数字 n8DWA`[ib  
absolute interest 绝对权益 lG;RfDI-  
absolute order of discharge 绝对破产解除令 RUC V!L  
absolute profit margin 绝对利润幅度 qcEiJ}-  
absolute value 实值;绝对值 L']EYK5  
absolutely vested interest 绝对既得权益 55 )!cw4  
absorbed cost 已吸收成本;已分摊成本 2T3v^%%j  
absorption 吸收;分摊;合并 AmNmhcN  
absorption rate 吸收率;摊配率;分摊率 b&f;p}C24  
ACB Finance Limited 亚洲商业财务有限公司 W|_ @ju  
acceptable form of reciprocity 合理的互惠条件 $p30?\  
acceptable rate 适当利率;适当汇率 xWWfts1t  
acceptance agreement 承兑协议 ( >zXapb2  
acceptance for honour 参加承兑 P*_!^2  
acceptor 承兑人;接受人;受票人 Wu(6FQ`H  
acceptor for honour 参加承兑人 PXof-W  
accident insurance 意外保险 r e.chQ6  
Accident Insurance Association of Hong Kong 香港意外保险公会 'L4@|c~x  
accident insurance scheme 意外保险计划 gO_{(\w*  
accident year basis 意外年度基准 /Aoo h~  
accommodation 通融;贷款 a@$U?=\e  
accommodation bill 通融票据;空头票据 D[U[ D  
accommodation party 汇票代发人 !7 "-9n  
account balance 帐户余额;帐户结余 Is&z~Xy/  
account book 帐簿 pMnkh}Q#  
account collected in advance 预收款项 /( %Q  
account current book 往来帐簿 S G|``}OA  
account of after-acquired property 事后取得的财产报告 ]CsF} wr'z  
account of defaulter 拖欠帐目 cf)2GoV>e  
account payable 应付帐款 A ^@:Ps  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Jy?s'tc  
account receivable 应收帐款 ,6:ya8vB  
account receivable report 应收帐款报表 o?@,f/" 5  
account statement 结单;帐单;会计财务报表 ${Cb1|g>j  
account title 帐户名称;会计科目 ;M}'\.  
accountant's report 会计师报告 >U.TkB  
Accountant's Report Rules 会计师报告规则 H'|b$rP0@  
accounting and auditing procedure 会计与审计程序;会计与核数程序 +U_> Bo  
Accounting Arrangements 《会计安排》 Tn2nd  
accounting basis 会计基础 v J9Uw  
accounting by Official Receiver 破产管理署署长呈交的帐目 zBD ?O!  
Accounting Circular 《会计通告》 HEHTj,T  
accounting class 会计类别 ovJ#2_  
accounting date 记帐日期;会计结算日期 ,DsqKXSU  
accounting for money 款项核算 d 1VNTB  
Accounting Officer 会计主任 fQ c%a1'  
accounting period 会计报告期;会计期 U/'"w v1y  
accounting policy 会计政策;会计方针 xp-.,^q\w  
accounting practice 会计惯例 Qz/o-W;  
accounting principle 会计准则 S\=j; Uem  
accounting record 会计记录 bE:oF9J?  
accounting report 会计报告 !dQG 5v  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  C[MZ9 r  
Accounting Society of China 中国会计学会 by; %k/  
accounting statement 会计报表 Z]f_? @0  
accounting system 会计制度;会计系统 Y^DS~CrM  
accounting transaction 会计事项;帐务交易 rmXxid  
accounting treatment 会计处理 R{Q*"sf  
accounting year 会计年度 nI4Kuz`dF  
accretion 增值;添加 <?UbzT7X  
accrual 应计项目;应累算数目 pJ35M  
accrual basis 应计制;权责发生制 1vKc>+9  
accrual basis accounting 应计制会计;权责发生制会计 ` b a}6D  
accrue 应累算;应计 l",JN.w  
accrued benefit 应累算利益 Gq%q x4  
accrued charges 应计费用 ^UI{U1N~Bz  
accrued cumulative preference share dividend 应累算的累积优先股股息 :{@&5KQ8)  
accrued expenses 应累算费用 ArWMbT>Zqw  
accrued interest payable 应付利息;应计未付利息 2@K D '^(  
accrued interest receivable 应收利息;应计未收利息 W>3[+wB  
accrued right 累算权益 \HX'^t`  
accruing profit 应累算的利润 g-`HKoKe  
accumulated fiscal reserve 累积财政储备 ^uB9EP*P  
accumulated profit 累积利润;滚存溢利 1OB,UU"S$  
accumulated reserve 累积储备 c'M#va  
accumulation of surplus income 累积收益盈余 u!I Es  
acquired assets 既得资产 VN!`@Ci/  
acquisition 收购;购置;取得 >i^8K U  
acquisition cost 购置成本 (iub\`  
acquisition expenses 购置费用 RsV<4$  
acquisition of 100% interest 收购全部股权 egQB!%D  
acquisition of control 取得控制权 *J[3f]PBmR  
acquisition of fixed assets 购置固定资产 xs+pCK|  
acquisition of shell “买壳” `K -j  
acquisition price 收购价 /d;C)%$  
act of God 天灾 J2A+x\{<  
acting partner 执事合伙人 :|cC7, S  
active market 买卖活跃的市场;交投畅旺的市场;旺市 I(LBc  
active partner 积极参与的合伙人 /5cFa  
active trading 交投活跃 g<C_3ap/  
actual circulation 实际流通 05= $Dnv  
actual cost 实际成本 hM}rf6B  
actual expenditure 实际开支;实际支出 7ux0|l  
actual income 实际入息;实际收入;实际收益 4n6EkTa  
actual market 现货市场 5G5P#<Vv  
actual price 现货价;实际价格 9 0PF)U  
actual profit 实际利润 "rhU2jT=c  
actual quotation 实盘;实际价位;实际报价 CjtBQ5  
actual year basis 按实际年度计算  zxN,ys  
actuals 实货 k?(x}IZdG  
actuarial investigation 精算调查 _X ?W)]:  
actuarial principle 精算原则 @tv3\eD  
actuarial report 精算师报告 L~x PIu  
Actuarial Society of Hong Kong 香港精算学会 X|o;*J](  
actuarial valuation 精算师估值 K)NB{8 _  
actuary 精算师 5/U|oZM"  
ad referendum agreement 暂定协议;有待覆核的协定 <'s_3AC  
ad valorem duty 从价税;按值征税 %V r vu5  
ad valorem duty system 从价税制 21(8/F ~{  
ad valorem fee 从价费 )ro3yq4??  
ad valorem tariff 从价关税 ]J<2a`IK!  
additional allowance 额外免税额 D@jG+k-Lm  
additional amount for unexpired risk 未过期风险的额外款额 n*%o!=  
additional assessable profit 补加应评税利润 Zp5;=8wa;  
additional assessment 补加评税 05$;7xnf(  
additional commitment 额外承担 c?@WNv  
additional commitment vote 额外承担拨款 Y&vn`#   
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4k}3^.#  
additional dependent parent allowance 供养父母额外免税额 F.9SyB$  
additional provision 额外拨款 :.;p Rz  
additional stamp duty 附加印花税 $e(]L(o;  
additional tax 补加税罚款;补加税款 NO(^P+s  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 +TA 'P$j  
adjudged bankrupt 被裁定破产 !m7`E  
adjudicated bankrupt 裁定破产人 !_zp'V]?  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 E cS+/  
adjudication of bankruptcy 裁定破产;宣告破产 {_#~&IQ  
adjudication of insolvency 裁定无力偿还债务 V L^.7U  
adjusted actual 经调整的实数;调整后的实数 |r5e#3w  
adjusted current assets 经调整的流动资产;调整后的流动资产 608}-J=3#  
adjusted figure 经调整的数字;调整后的数额 N)F&c!anh  
adjusted liabilities 经调整的负债;调整后的负债 g43j-[j)  
adjusted loss 经调整的亏损;调整后的亏损 1 _A B; ^  
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 />wM#)o2  
adjusted profit 经调整的利润;调整后的利润 hLs<g!*O  
adjusted surplus 经调整的盈余额;调整后的盈余额 (s:ihpI  
adjusted value 经调整的价值;调整后的价值 s& INcjC  
adjustment 调整;修订;理算〔保险〕 A&HN7C%X  
adjustment centre 调剂中心 |rjHH<  
adjustment lag 调整过程的时间差距;调整时差 Iq76JJuCb  
adjustment mechanism 调整机制 = [N= mC  
adjustment of loss 亏损调整 [r[IWy(}  
adjustment process 调整过程;调整程序 S5Hb9m&&  
adjustment range 调整幅度 =H<I` J'  
administered exchange rate 受管制汇率 bc+~g>o  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 &U_YDUQ'L  
administration expenses 行政费用 vb o| q[z  
administration fee 手续费;行政费 gD13(G98  
administration in bankruptcy 破产管理 LB(I^  
administration order 遗产管理令 h/)kd3$*'  
administrator 管理人;遗产管理人 JJIlR{WY_  
administrator of the estate 遗产管理人  U(d K  
admission of debt 债项承认书 w^ AY= Fc  
admission of proof 接纳债权证明 (D\7EH\9,]  
advance 放贷款项;垫付款项;预支款项;预付款项 d8)ps,  
advance account 暂支帐目;预付款帐户 kp6{QKDj&  
advance compensation 预付补偿金 &:>3tFQSH  
advance from shareholder 股东垫款 #[ H4`hZ  
advance pending reimbursement 预支以待日后付还 cEdf&*_-'I  
advanced economy 先进经济体系 ;S&PLgZ  
advancement 预付;预付财产 b7^Db6qu  
advances warrant 垫款令 %9 q]  
advancing 贷出 C`J>Gm  
adverse balance 逆差 m{ wk0  
adverse exchange 逆汇 As}e I!  
advertisement addressed to shareholders 在报章刊登的致股东通告 Gu#Vc.e  
advice for collection 托收通知书 O(R1D/A[  
advice of drawing 提款通知书;汇票通知书 jkQ%b.a  
advice of payment 付款通知 y[D8rFw  
Advisory Committee [Securities and Futures Commission] f:\)oIW9Kk  
谘询委员会〔证券及期货事务监察委员会〕 Cr7T=&L  
Advisory Committee on Diversification 经济多元化谘询委员会 `{Jo>L .  
affidavit 誓章;遗产申报誓章 2l4*6rYa(  
affidavit of no receipt 述明无收款的誓章 rN3qTp  
affiliate 联号;联营公司;附属公司 ~E8L,h~  
affiliated company 附属公司;联号;联营公司 [$Dzf<0  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 8 t)?$j$  
affordability 负担能力 nrF5^eZ#  
African Development Bank [AfDB] 非洲开发银行 Q)IL]S  
after-acquired property 事后取得的财产 nxjP4d>  
after-hours dealing 市后交易 X([8TR  
after-tax profit 税后盈利;税后利润;税后溢利 zao=}j?  
agency agreement 代理协议 Irc(5rD7   
agency expenses 代理机构的开支 iwXMe(k  
agency fee 代理费 > u!# 4  
Agency Law 《代理法》 ^pysoaZCT_  
agent 代理人;承销人 nOCCOTf  
agent of company 公司代理人 m]?C @ina  
agent's fee 代理人费;经纪费 NQmdEsK  
aggregate 总计;总数;总体数字 Wik8V0(  
aggregate amount 总款额;总额 Gp9:#L!  
aggregate assets and liabilities 总体资产与负债 }e K.\_t=  
aggregate at constant price 按固定价格计算的总体数字 A<U9$"j9J  
aggregate demand 总需求 &)$}Nk  
aggregate gross position 总持仓量 ,J4rKGG  
aggregate limit 总限额 }T~ }W8H  
aggregate of salaries tax 合计薪俸税 3FgTM(  
aggregate performance 总体表现;总体业绩 X{u\|e{  
aggregate supply 总体供应 >Y6iLQ$X  
aggregate surplus 总盈余 {8pN]=SaJ~  
aggregate total 整体总额 u85  dG7  
aggregate value 总值;合计价值 h]jy):9L  
aggregated basis 合计基准 >]}c,4D(  
aggregated net chargeable income 合计应课税入息实额 wj{[g^y%  
aggregation 合并计算;合计;总和 8W2oGL6  
aggregation of incomes of husband and wife 夫妇入息合并计算 =L]GQ=d  
aggregation of property 财产的总和 XCd[<\l  
agio 差价;贴水 Fl}{"eCF8  
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》 h0aK}`/a  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment M-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》 >3?p23|;  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment od-yVE&  
《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》 l3:2f-H   
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment !Z!X]F-fY  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 _Q9I W  
agreement for a settlement 授产协议 ~zYk,;m  
agreement for assignment 转让协议 [J8;V|v  
agreement for sale 售卖协议;买卖协议 #GuN.`__n,  
agreement for sale and purchase 买卖协议 %PlA9@:IZ  
agreement for the payment of interest 支付利息协议 U BWUq  
agreement for the repayment of money 还款协议 e X{#F gFc  
agreement of reinsurance 再保险协议 A&S n^mw  
Agricultural Bank of China 中国农业银行 s# V>+mU  
air passenger departure tax 飞机乘客离境税 :pdl2#5H^  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ECk* H  
airport tax 机场税 ;R([w4[~  
alcohol duty 酒精税 Z</57w#-7  
alienation 让与;让渡;转让 M.9w_bW]#D  
alimony 生活费;赡养费 c<ORmg6  
All Ordinaries Index [AOI] 所有普通股指数 `hf`lq^  
all risks 全险;综合险 PY MofQaZ  
All Sales Record for Stock Market 《股票市场成交报告》 9/JB n  
Allied Capital Resources Limited 新联财务有限公司 slQEAqG)B  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 * /^}  
allocation letter 拨款信件 oc"7|YG  
allocation of fund 分配款项;预留款项 9~{,Hj1xE  
allocation of profit 利润分配;溢利分配 MNf^ml[  
allocation warrant 拨款令 :[&QoEZW  
allotment 分配;配股 tu's]3RE  
allotment notice 股份配售通知;配股通知 .dsB\ C  
allotment of shares 股份分配 wpg7xx!  
allowable 可获宽免;免税的 #~ZaN;u  
allowable business loss 可扣除的营业亏损 f0{j/+F_o  
allowable expenses 可扣税的支出 ?&-$Zog  
allowance 免税额;津贴;备抵;准备金 LSrKi$   
allowance for debts 债项的免税额 { u3giB  
allowance for depreciation by wear and tear 耗损折旧免税额 eig{~3  
allowance for funeral expenses 殡殓费的免税额 g?N^9B,$2  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 t=fr`|!  
allowance for repairs and outgoings 修葺及支出方面的免税额 w!jY(WK U  
allowance to debtor 给债务人的津贴 PlR$s  
alteration of capital 资本更改 e5d STc`  
alternate trustee 候补受托人 H 3so&_  
amalgamation 合并 ,AH2/^:%c  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $IqubC>O  
ambit of charges 征税范围;收费范围 * !9=?  
amended valuation 经修订的估值 [)?yH3  
American Commodities Exchange 美国商品交易所 7c!#e=W@B  
American Express Bank Limited 美国运通银行 ]app9  
American Stock Exchange 美国证券交易所 0),fY(D2T  
amortization 摊销 (aLjW=  
amount due from banks 存放银行同业的款项 _ glB<r$  
amount due from banks abroad 存放海外银行同业的款项 sB5@6[VDI  
amount due from holding companies 控股公司欠款 >T)tAZ?WK  
amount due from local banks 存放本港银行同业的款项 6mqp`x`  
amount due to banks 银行同业的存款 n~ZZX={a  
amount due to banks abroad 海外银行同业的存款 Dq-[b+bm  
amount due to holding companies 控股公司存款 VRTJKi  
amount due to local banks 本港银行同业的存款 X\kWJQ:  
amount due to outport banks 外埠银行同业的存款  kGAB'  
amount for note issue 发行纸币的款额 :j? MEeu  
amount of bond 担保契据的款额 4K ]*bF44  
amount of consideration 代价款额 U6.hH%\}@  
amount of contribution 供款数额 0mNL!"  
amount of indebtedness 负债款额 _WZ{i,  
amount of principal of the loan 贷款本金额 CjEzsjqe<I  
amount of rates chargeable 应征差饷数额 =@c;%x  
amount of share capital 股本额 J%lrXm(l{  
amount of sums assured 承保款额 *'*n}fM  
amount of variation 变动幅度 EQQ@nW{;  
amount of vote 拨款数额 86>@.:d  
amount payable 应付款额 ,w f6gmh8  
amount receivable 应收款额 _sn<"B%>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ezev ^O]   
analysis 分析 ,~/WYw<o  
ancillary risk 附属风险 ;p7R~17  
annual account 周年帐目;周年帐目报表;年度决算;年结 ?_r{G7|D  
annual accounting date 年结日期 7yjun|Lt}X  
annual allowance 每年免税额;年积金;年度津贴;年津 9z`72(  
annual balance 年度余额 B6@q`Bmw.  
annual disposable income 每年可动用收入 zK>m4+)~  
annual estimates 周年预算 mDk6@Gd@U  
annual fee 年费 {pdPp|YDZ-  
annual general meeting 周年大会 U "r)C;5  
annual growth rate 年增率;每年增长率 ;NQ}c"9  
annual long-term supplement 长期个案每年补助金 '<QFf  
annual pensionable emolument 可供计算退休金的年薪 U2LD_-HZ  
annual report 年报 Cm]\5}Py  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V`9*_8Dx2  
annual return 周年报表;周年申报表;每年报税表格 fhyoSRLR:  
Annual Return Rules 《周年报表规则》 j7$xHnV4  
annual review of consumer prices 每年消费物价回顾 /ZM xVh0  
annual roll-forward basis 逐年延展方式 9m)gp19YA  
annual salary 年薪 \4>w17qng  
annual statement 年度报表;年度决算表 e.^?hwl  
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 )!U@:x\K  
annuitant 年金受益人 EdTL]Xk  
annuity 年金 7w]3D  
annuity contract 年金合约 @n=&muC}  
annuity on human life 人寿年金 p2< 927z  
antecedent debt 先前的债项 ~2 nt33"  
ante-dated cheque 倒填日期支票 $xK\$kw\  
anticipated expenditure 预期开支 [#YzU^^Ib  
anticipated net profit 预期纯利 "?kDR1=7A  
anticipated revenue 预期收入 w~&#:F?  
anti-inflation measure 反通货膨胀措施 |KZX_4   
anti-inflationary stance 反通货膨胀立场 p1hF.  
apparent deficit 表面赤字 _q}Cnp5  
apparent financial solvency 表面偿债能力 R NQq"c\  
apparent partner 表面合伙人 PVIZ Y^64  
application for personal assessment 个人入息课税申请书 We\i0zUU  
application of fund 资金应用 mU  
application to release as liquidator and to destruct the books of accounts and documents /n6ZN4  
申请免除清盘人职务及毁灭帐簿与文件 d`C$vj  
appointed actuary 委任精算师 KFRf5^%  
appointed auditor 委任核数师;委任审计师 x^ `IZ{!  
appointed trustee 委任的受托人 rA^=;?7Q  
appointer 委任人 ZJ~0o2xZ'  
apportioned pro rata 按比例分摊 9HPmJ`b  
apportionment 分配;分摊 =v 'Aub  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8aC=k@YE  
apportionment formula 分摊方程式 XR 3 dG:  
apportionment of estate duty 遗产税的分摊 dA E85  
appraisal 估价;评估 _sZ&=-FR  
appreciable growth 可观增长 _ker,;{9C  
appreciable impact 显着影响 Yyd]s\W  
appreciable increase 可观增长 4P=1)t?tX  
appreciation 增值;升值 Ke3~o"IQ  
appreciation against other currencies 相对其他货币升值 s$,G5Feub  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [b&V^41W  
appreciation tax 增值税 %W$b2N{l  
appropriation 拨款;拨用;拨付 v=+3AW-|v  
appropriation account 拨款帐目 P-$ ,  
Appropriation Bill 拨款法案 = Ezg3$%-  
appropriation-in-aid system 补助拨款办法 Q'!'+;&%  
approved assets 核准资产 T8)X?>CIW  
approved basket stock 认可一篮子证券 <Rs$d0/  
approved budget 核准预算 S:Jg#1rww-  
approved charitable donation 认可慈善捐款 3 {hUp81>  
approved charitable institution 认可慈善机构 if*~cPnN  
approved currency 核准货币;认可货币 n*' :,m  
approved estimates 核准预算 N$v_z>6Z  
approved estimates of expenditure 核准开支预算 ixK9/5T  
approved overseas insurer 核准海外保险人 Mk=*2=d  
approved overseas trust company 核准海外信托公司 N` $F>E,T%  
approved pooled investment fund 核准汇集投资基金 fAz4>_4  
approved provident fund scheme 认可公积金计划 5''k|B>  
approved provision 核准拨款 Y2'HP)tfIw  
approved redeemable share 核准可赎回股份  LAM{ ,?~  
approved regional stock 认可地区性证券 e=p_qhBt  
approved retirement scheme 认可退休金计划 FGie*t  
approved subordinated loan 核准附属贷款 ~3%\8,0  
arbitrage 套戥;套汇;套利 6d6Dk>(V  
arbitrageur 套戥者;套汇者 (v KJyk+Y  
arbitrary amount 临时款项 "L`BuAB  
arrangement 措施;安排;协定 hO{&bY0  
arrears 欠款 &cTOrG  
arrears of pay 欠付薪酬 yB/F6/B~  
arrears of revenue 逾期未收税款;逾期未收的帐项 .fhfb\$  
articles of association 组织章程;组织细则;组织章程细则 tS5J{j>T  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 z C$F@  
ascertainment of profit 确定利润 y29G#Y4J  
"Asia Clear" “亚洲结算系统” [{R>'~  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Csp$_uDi  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 'vu]b#l3  
Asian Development Fund [ADF] 亚洲发展基金 )F\kGe  
Asian dollar bond 亚洲美元债券 &OE-+z  
Asian dollar market 亚洲美元市场 ntB#2S  
Asian dollar rate 亚洲美元利率 R]Z#VnL@qz  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 nT2b"wkTT  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ^+-]V9?+  
asked price 沽盘;喊价;索价;卖方报价 <n2'm  
assessable income 应评税入息 UWhHzLcXh  
assessable loss 应评税亏损 .@EzHe ^W  
assessable profit 应评税利润 !};Ll=dz  
assessable value 应评税值 py':36'  
assessed profit 估定利润 F7w\ctUP  
assessed value 经评估价值 mA%}ijR6y  
assessment 评税;评定;估价;评税单 cyP+a  
assessment number 评税编号;估价编号 ^&y*=6C  
assessment of additional tax 补加税评税 z.\\m;s  
assessment of performance 业绩评估;实绩评价 $FIJI^Kd7  
Assessor 评税主任 I(3~BOUn_  
asset price bubbles 资产价格泡沫 _*[vKS A&  
asset-backed securities 具资产保证的证券 s?;V!t  
assets accretion 资产增值 `1Md1e:J  
assets and liabilities 资产与负债 i$}G[v<4  
assets betterment statement 资产递增表;资产改进表  P s|[  
assets lending 实物放款;有抵押贷款 59:kL<;S-  
assets of the company passing on the death 死者去世时转移的公司资产 .YH#+T'  
assets pledged as security for liabilities 用作负债抵押的资产 F3$8l[O_  
assets portfolio 资产投资组合 D'{ o3Q,%K  
assets price 资产价格 sAs`O@  
assets quality 资产质素 EV* |\ te  
assets realization 资产变现  tj8o6N#  
assets refinancing arrangement 资产再集资安排 2$b1q!g<  
assets securitization 资产证券化 e.(d?/!F_  
assets situated outside Hong Kong 在香港以外地方的资产 `:m=rT_  
assets stripping 削减资产;拆卖资产 t1oTZ  
assets value 资产值 *Sbc 8Y  
assignee 承让人 @m:' L7+  
assignment 转让;转让书;转让契 ?$<~cD" Sw  
assignment of interest 权益转让 =z<sx2#*  
assignment of letters patent and trade mark 专利证书及商标转让 B VH)!]m0  
assignment of property 物业转让;物业转让书 <; Td8O89_  
assignment right 转让权 tpeMq -  
assignor 转让人 N>P" $  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 EL2z&  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 (5y*Btd=  
associate member 附属会员 ; +Ie<oW  
associated body corporate 相联法人团体 LS# _K-  
associated company 相联公司;联属公司 Sn.I{~  
associated corporation 相联法团 u8<Fk !  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4IM&#_6  
公认会计师公会〔英国〕 kZ:~m1dd  
Association of Futures Exchange Brokers 香港期货经纪协会 6 {3ql:  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 AI9=?X<kh  
association of underwriters 承保人组织 4zBcq<R7  
assumption of control 接管 I3l1 _  
assurance 担保;保险;转易;转易书 t)(>E'X x  
assurance of interest 权益的转易 Ur""&@  
at 19XX price 按一九XX年价格计算 ,d=Dicaz  
at a discount 按赔价计算;按贴水价格计算;打折扣 ,S, R6#3G  
at a premium 按溢价计算;按升水价格计算 uIJ zz4  
at call 通知付款;按通知 Nk F2'Z{$+  
at constant market price 按固定市价计算 $"=0{H.?  
at constant price 按固定价格计算 [{ A5BE -  
at cost 按成本计算 ??P3gA  
at current market price 按当时市价计算;按现时市价计算 5(Xq58nhxI  
at current price 按当时价格计算;按现时价格计算 V0F1X s`  
at factor cost 按要素成本计算;按生产要素成本计算 XR#?gx.}  
at money-of-the-day price 按付款当日价格计算 ]ddL'>$c$  
at or better 按指定或较佳价位〔买卖指令〕 @XKVdtG  
at par 按面值计算;平价 8Y;>3z th7  
at sight 见票即付 IF?  
at the close 按收市盘 R_:-Z .  
at the opening 按开市盘 G)9`Qn  
attestation 见证;见证条款 l~*d0E-$  
at-the-money option 平价期权 OnE~0+  
attorney 受权人;受托代表人 lJ4/bL2I/  
attornment 新拥有人承认书 <<1_rRL]  
attributable profit 可归属利润 %BRll  
attributable share value 可归属股份价值 6~8dMy;w  
Auckland Stock Exchange 奥克兰证券交易所 x&FBh !5H  
auction 拍卖 DJRr  
auctioneer 拍卖商 \3j4=K'nE  
audit 审计;核数 _#o75*42tT  
Audit Commission 审计署 U }}E E~W  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] hXn@vK6  
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〕 2|8$@*-\  
audit review 帐目审查 Ymg,NkiP0  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 L0xh?B  
audited account 审计帐目;经审计的帐目 UTuOean ]'  
audited annual account 经审计的周年帐目 %TQ5#{Y  
audited balance sheet 经审计的资产负债表 z8w@pT  
auditor 核数师;核数主任;审计师 /KCIb:U  
auditor's certificate 核数师证明书;审计师证明书 J)=Ts({  
auditor's report 核数师报告;审计师报告 Be0v&Q_NK  
Aussie bond 澳元债券 t-J\j"~%+  
austerity budget 紧缩预算 _,|N`BBqd  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 A4VV y~sd  
Australia All Ordinaries Index 澳洲所有普通股票指数 LGC3"z\=  
Australian Dollar [AUD] 澳元 6C*4' P9>  
Australian Options Market 澳大利亚期权市场 jR,3 -JQ  
Australian Securities Commission 澳洲证券事务监察委员会 dv \aP  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 'ewVn1ME[  
Australian Stock Exchange 澳大利亚证券交易所 |f"1I4K g  
Austrian Schilling [ATS] 奥地利先令 lO^YAOY  
authentication 认证;鉴证 K>`*JJ,  
authority to purchase 委托购买证;委购书 Cv1CRmqq%  
authorization 认可;核准;授权;授权书 0Y ld!L  
authorization by direction 指示授权 (k5d.E]CK  
authorization by instruction 指令授权 3VmF1w 2  
authorization by warrant 令状授权 1?ST*b  
authorization of unit trust 单位信托的认可 BQ77 n2(@  
authorized agent 指定代理人 14rX:z  
authorized capital 法定资本 =:v5` :  
authorized clerk 出市员 U^xtS g  
authorized dealer 认可交易商 si>gYO  
authorized financial institution 认可财务机构 UNKXfe(X9  
authorized fund 认可基金 5B+I\f&  
authorized fund house 获授权的基金公司;认可基金公司 i@spd5.  
authorized institution 认可机构 /hbdQm  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 V']1j  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 5JRj'G0I  
authorized insurer 获授权保险人;获认可承保人 `}&}2k  
authorized investment 特准投资项目 G_n~1?  
authorized person 获授权人 's6hCs&|NV  
authorized representative 获授权代表 1 gx(L*y,  
authorized share capital 法定股本 1c03<(FCd  
automated quotation system 自动报价系统 +^@6{1  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 0@PI=JZ%  
自动交易系统〔香港期货交易所有限公司〕 c9N5c  
automatic adjustment mechanism 自动调整机制 !3Me 6&$O  
automatic adjustment system 自动调整系统 3k?|-js  
Automatic Clearing House 自动票据交换所 F6 c1YI[  
automatic exchange rates accumulation system 自动化汇率累集系统  8&KqrA86  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 8 n)3'ok  
automatic teller machine [ATM] 自动柜员机 Nc[V kJ]  
autopay 自动转帐 e` D?x1-  
available assets 可用资产 Z }Z]["q  
available fiscal reserve 现存财政储备 92S,W?(  
available profit 可用利润 joJ:* oL  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 G .k\N(l  
average 平均;平均数;海损 Stxrgmu  
average basic salary 平均基本薪金 xSoXf0zq:  
average consumer expenditure 平均消费开支;一般消费开支 t+Rt*yjO  
average cost 平均成本 AIa#t#8${  
average cost of land production 增辟土地平均成本 r:uW(<EP^  
average daily turnover 平均每日成交额 ?3+>% bO  
average daily wage rate 平均每日工资率 @Tg +Kt  
average expenditure pattern 平均开支模式 gdfG3d$4  
average growth rate 平均增长率 sz+Uq]Mn  
average net fixed assets 固定资产平均净值 X-=J7G`\h#  
average of relatives 相对价格平均数 QHuh=7u)  
average price 平均价格 s.G6?1VXlY  
average propensity to consume 平均消费倾向;一般消费倾向 jW!)5(B[A  
average propensity to save 平均储蓄倾向;一般储蓄倾向 &SE+7HXw  
average rate 平均率 CHRO9  
average revenue 平均收入;平均收益 KdB9Q ;  
average stock 平均库存;平均存货 |;6l1]hk6  
average yearly rent 平均年租 K~JXP5`(  
avoidance of double taxation 避免双重课税 z ''-AH,  
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>;Kq;(9  
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