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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: :pUtSs7p}  
A share A股;甲类股份 [gB+C84%%  
abatement of tax 减税;减扣免税额 _Y!IEAU/#  
ABN AMRO Bank N.V. 荷兰银行 Q20 %"&Xp]  
above-the-line expenditure 线上项目支出;经常预算支出 M?qy(zb  
above-the-line receipt 线上项目收入;经常预算收入 Z}QB.$&  
ABSA Asia Limited 南非联合亚洲有限公司 "]dI1 g_  
absolute change 绝对数值变更 7 3m1  
absolute expenditure 实际开支 v:U-6W_)|  
absolute guideline figure 绝对准则数字 l ,8##7  
absolute interest 绝对权益 Vc2`b3"Br  
absolute order of discharge 绝对破产解除令 RpF&\x>  
absolute profit margin 绝对利润幅度 v1[29t<I!  
absolute value 实值;绝对值 G2Zer=rC  
absolutely vested interest 绝对既得权益 nlYNN/@"  
absorbed cost 已吸收成本;已分摊成本 "fI6Cpc  
absorption 吸收;分摊;合并 HhpDR  
absorption rate 吸收率;摊配率;分摊率 PdCEUh\>y  
ACB Finance Limited 亚洲商业财务有限公司 TN.rrop`#g  
acceptable form of reciprocity 合理的互惠条件 ] @'!lhLi  
acceptable rate 适当利率;适当汇率 E3i4=!Y  
acceptance agreement 承兑协议 dscgj5b1~  
acceptance for honour 参加承兑  eIlva?  
acceptor 承兑人;接受人;受票人 i$@:@&(~Y  
acceptor for honour 参加承兑人 `g,..Ns-r  
accident insurance 意外保险 ?0SEMmp`H  
Accident Insurance Association of Hong Kong 香港意外保险公会 H.c7Nle  
accident insurance scheme 意外保险计划 g*Phv|kI  
accident year basis 意外年度基准 zTp"AuNHN  
accommodation 通融;贷款 KP"+e:a%  
accommodation bill 通融票据;空头票据 SIllU  
accommodation party 汇票代发人 \8 ":]EU  
account balance 帐户余额;帐户结余 nEfK53i_  
account book 帐簿 rUl+  
account collected in advance 预收款项 IcEdG(  
account current book 往来帐簿 phK/   
account of after-acquired property 事后取得的财产报告 iwq!w6+  
account of defaulter 拖欠帐目 ;*N5Y}?j'  
account payable 应付帐款 ,bd_:  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 m[$_7a5  
account receivable 应收帐款 -} +[  
account receivable report 应收帐款报表 mR~&)QBP.  
account statement 结单;帐单;会计财务报表 .6> w'F{>  
account title 帐户名称;会计科目 GVz6-T~\>  
accountant's report 会计师报告 B[}6-2<>?C  
Accountant's Report Rules 会计师报告规则 7P T{lT  
accounting and auditing procedure 会计与审计程序;会计与核数程序 @L`jk+Y0vF  
Accounting Arrangements 《会计安排》 *R"/|Ka  
accounting basis 会计基础 edD)TpmE,  
accounting by Official Receiver 破产管理署署长呈交的帐目 H::bwn`Vc  
Accounting Circular 《会计通告》 HsWk*L `y  
accounting class 会计类别 KXrjqqXs  
accounting date 记帐日期;会计结算日期 1cDF!X]  
accounting for money 款项核算 H+#FSdy#  
Accounting Officer 会计主任 -4K5-|>O  
accounting period 会计报告期;会计期 t:S+%u U  
accounting policy 会计政策;会计方针 ~~.}ah/_d  
accounting practice 会计惯例 So6x"1B  
accounting principle 会计准则 <%^&2UMg  
accounting record 会计记录 fJ\[*5eiS  
accounting report 会计报告 rjP/l6 ~'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 "7 yD0T)2  
Accounting Society of China 中国会计学会 2!\D PX  
accounting statement 会计报表 2eogY#  
accounting system 会计制度;会计系统 @iiT<  
accounting transaction 会计事项;帐务交易 pCDmXB  
accounting treatment 会计处理 5G#n"}T  
accounting year 会计年度 @WhHUd4s  
accretion 增值;添加 ,6/V" kqIP  
accrual 应计项目;应累算数目 qK+5NF|  
accrual basis 应计制;权责发生制 y5r4&~04  
accrual basis accounting 应计制会计;权责发生制会计 im8CmQ  
accrue 应累算;应计 S/ *E,))m  
accrued benefit 应累算利益 W_=f'yb:E  
accrued charges 应计费用 wkq 66?  
accrued cumulative preference share dividend 应累算的累积优先股股息 ]5O~+Nf  
accrued expenses 应累算费用 ?< />Z)  
accrued interest payable 应付利息;应计未付利息 Xvv6~  
accrued interest receivable 应收利息;应计未收利息 hxx.9x>ow  
accrued right 累算权益 %>yL1BeA4  
accruing profit 应累算的利润 ' QG?nu  
accumulated fiscal reserve 累积财政储备 ! if   
accumulated profit 累积利润;滚存溢利 0sqFF[i  
accumulated reserve 累积储备 F2WKd1U  
accumulation of surplus income 累积收益盈余 H|*m$| $,  
acquired assets 既得资产 4 5e~6",  
acquisition 收购;购置;取得 a#4?cEy  
acquisition cost 购置成本 Hz~zu{;{J  
acquisition expenses 购置费用 do%&m]#;  
acquisition of 100% interest 收购全部股权 |>Vb9:q9Po  
acquisition of control 取得控制权 *|0 -~u%q  
acquisition of fixed assets 购置固定资产 .8R@2c`}Cs  
acquisition of shell “买壳” eDMO]5}Ht  
acquisition price 收购价 AdEMa}u 6  
act of God 天灾 1^}+=~  
acting partner 执事合伙人 \G[$:nS  
active market 买卖活跃的市场;交投畅旺的市场;旺市  \zkg  
active partner 积极参与的合伙人 M7T5 ~/4  
active trading 交投活跃 )UR7i8]!0  
actual circulation 实际流通 zdYjF|  
actual cost 实际成本 \bcLiKE{  
actual expenditure 实际开支;实际支出 fl(wV.Je|  
actual income 实际入息;实际收入;实际收益 ![1rzQvGDb  
actual market 现货市场 n[z+<VGwC  
actual price 现货价;实际价格 2 nCA<&  
actual profit 实际利润 Oz95  
actual quotation 实盘;实际价位;实际报价 3n _htgcv  
actual year basis 按实际年度计算 <YY14p  
actuals 实货 Ytkv!]"  
actuarial investigation 精算调查 QV!up^Zso  
actuarial principle 精算原则 Sc0w.5m6  
actuarial report 精算师报告 HtFDlvdy]  
Actuarial Society of Hong Kong 香港精算学会 C_Dn{  
actuarial valuation 精算师估值 h0$iOE  
actuary 精算师 uFE)17E  
ad referendum agreement 暂定协议;有待覆核的协定 UNYqft4  
ad valorem duty 从价税;按值征税 Hka2  
ad valorem duty system 从价税制 )8AXm  
ad valorem fee 从价费 80I#TA6C  
ad valorem tariff 从价关税 rp$'L7lrX  
additional allowance 额外免税额 @C$]//;  
additional amount for unexpired risk 未过期风险的额外款额 V88p;K$+  
additional assessable profit 补加应评税利润 LoV<:|GTI  
additional assessment 补加评税 ;u JMG  
additional commitment 额外承担 jd: 6:Fm  
additional commitment vote 额外承担拨款 j%kncGS  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 dN q$}  
additional dependent parent allowance 供养父母额外免税额 & 21%zPm  
additional provision 额外拨款 gdc<ZYcM  
additional stamp duty 附加印花税 l#o ~W`  
additional tax 补加税罚款;补加税款 1Mzmg[L8  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 7#XzrT]  
adjudged bankrupt 被裁定破产 7.Op<  
adjudicated bankrupt 裁定破产人 \e*]Ls#jS  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 dV_G1'  
adjudication of bankruptcy 裁定破产;宣告破产 th_oJcS  
adjudication of insolvency 裁定无力偿还债务 :TbgFQ86~  
adjusted actual 经调整的实数;调整后的实数 @JMiO^  
adjusted current assets 经调整的流动资产;调整后的流动资产 FrS]|=LJhX  
adjusted figure 经调整的数字;调整后的数额 Ml_^ `vn  
adjusted liabilities 经调整的负债;调整后的负债 HJ"GnZp<  
adjusted loss 经调整的亏损;调整后的亏损 C dn J&N{  
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 [y(MCf19  
adjusted profit 经调整的利润;调整后的利润 [0!(xp^  
adjusted surplus 经调整的盈余额;调整后的盈余额 %b$>qW\*&  
adjusted value 经调整的价值;调整后的价值 [txE .7p  
adjustment 调整;修订;理算〔保险〕 /uflpV|  
adjustment centre 调剂中心 Lbgi7|&  
adjustment lag 调整过程的时间差距;调整时差 y[;>#j$  
adjustment mechanism 调整机制 1EK *g;H  
adjustment of loss 亏损调整 yWK)vju"  
adjustment process 调整过程;调整程序 Txu/{ M,  
adjustment range 调整幅度 $Sq:q0  
administered exchange rate 受管制汇率 Nn6%9PX_)  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 }j Xfb@`K  
administration expenses 行政费用 N2G{<>=  
administration fee 手续费;行政费 Gc?a+T  
administration in bankruptcy 破产管理 itz,m r P  
administration order 遗产管理令 U^PgG|0N  
administrator 管理人;遗产管理人 }BEB1Q}L  
administrator of the estate 遗产管理人 6ujW Nf  
admission of debt 债项承认书 OUnA;_  
admission of proof 接纳债权证明 [^iN}Lz  
advance 放贷款项;垫付款项;预支款项;预付款项 M\j.8jG  
advance account 暂支帐目;预付款帐户  mh%VrA q  
advance compensation 预付补偿金 6tZI["\   
advance from shareholder 股东垫款 $ nb[GV  
advance pending reimbursement 预支以待日后付还 w0. u\  
advanced economy 先进经济体系 tQVVhXQ7  
advancement 预付;预付财产 ]L jf?tk  
advances warrant 垫款令 Uo49*Mr  
advancing 贷出 :FF=a3/"6  
adverse balance 逆差 gGYKEq{j(  
adverse exchange 逆汇 sO Y:e/_F  
advertisement addressed to shareholders 在报章刊登的致股东通告 bA 2pbjg=  
advice for collection 托收通知书 (FV >m  
advice of drawing 提款通知书;汇票通知书 \U0Q<ot/7  
advice of payment 付款通知 BtZyn7a  
Advisory Committee [Securities and Futures Commission] 'u658Tj  
谘询委员会〔证券及期货事务监察委员会〕 crCJrN=  
Advisory Committee on Diversification 经济多元化谘询委员会 Ri'n  
affidavit 誓章;遗产申报誓章 )7@0[>  
affidavit of no receipt 述明无收款的誓章 !-bB559Nv  
affiliate 联号;联营公司;附属公司 f$( e\+ +  
affiliated company 附属公司;联号;联营公司 K3C<{#r  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 b>k y  
affordability 负担能力 =1! 'QUc  
African Development Bank [AfDB] 非洲开发银行 M5B# TAybC  
after-acquired property 事后取得的财产 =N@t'fOr  
after-hours dealing 市后交易 CTK;dM'uQ  
after-tax profit 税后盈利;税后利润;税后溢利 INf&4!&h  
agency agreement 代理协议 ;S{(]K7i  
agency expenses 代理机构的开支 hZ3bVi)L\  
agency fee 代理费 iLT}oKF2N;  
Agency Law 《代理法》 9uY'E'm*  
agent 代理人;承销人 $>gFf}#C  
agent of company 公司代理人 k9R9Nz|J  
agent's fee 代理人费;经纪费 oU|c.mYe  
aggregate 总计;总数;总体数字 GILfbNcd  
aggregate amount 总款额;总额 8MBAtVmy  
aggregate assets and liabilities 总体资产与负债 $e\M_hp*J  
aggregate at constant price 按固定价格计算的总体数字 q4q6c")zp  
aggregate demand 总需求 m|# y >4  
aggregate gross position 总持仓量 PH"%kCI:  
aggregate limit 总限额 E]6 6]+;0_  
aggregate of salaries tax 合计薪俸税 <#.g=ay  
aggregate performance 总体表现;总体业绩 tkhCw/  
aggregate supply 总体供应 Bq>m{  
aggregate surplus 总盈余  -M2yw  
aggregate total 整体总额 D$N /FJ8|G  
aggregate value 总值;合计价值 _|p8M!  
aggregated basis 合计基准 BY*Q_Et  
aggregated net chargeable income 合计应课税入息实额 U.TA^S]`g  
aggregation 合并计算;合计;总和 GfG|&VNlz  
aggregation of incomes of husband and wife 夫妇入息合并计算 ,[Fb[#Qqb  
aggregation of property 财产的总和 V]N?6\Op  
agio 差价;贴水 JRFtsio*  
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》  ]k(]qZ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [Q =N n  
《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》 Je@v8{][|  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ckn~#UE=  
《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》 +#By*;BJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment *H122njH+T  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 +RXoi2"-q@  
agreement for a settlement 授产协议 1}37Q&2  
agreement for assignment 转让协议 "j-CZ\]U|  
agreement for sale 售卖协议;买卖协议 q;U,s)Uz^  
agreement for sale and purchase 买卖协议 J;%Xfx]  
agreement for the payment of interest 支付利息协议 $N\Ja*g  
agreement for the repayment of money 还款协议 {)"vN(mX  
agreement of reinsurance 再保险协议 ,47qw0=C  
Agricultural Bank of China 中国农业银行 )i<j XZ:O  
air passenger departure tax 飞机乘客离境税 ':}\4j&{E  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ^&)|sP  
airport tax 机场税 !+njS  
alcohol duty 酒精税 Bf:Q2slqI  
alienation 让与;让渡;转让 &?vgP!d&M  
alimony 生活费;赡养费 Q^I\cAIB  
All Ordinaries Index [AOI] 所有普通股指数 P&q7|ST%N  
all risks 全险;综合险 yBRC*0+Vy  
All Sales Record for Stock Market 《股票市场成交报告》 rbQR,Nf2x  
Allied Capital Resources Limited 新联财务有限公司 8] ikygt"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 E e]-qN*8  
allocation letter 拨款信件 -F92-jBM4  
allocation of fund 分配款项;预留款项 _FEF x  
allocation of profit 利润分配;溢利分配 rH>)oThA#  
allocation warrant 拨款令 v}(WaO#S  
allotment 分配;配股 3~ \[7I/  
allotment notice 股份配售通知;配股通知 >f'g0g  
allotment of shares 股份分配 _~pbqa,  
allowable 可获宽免;免税的 rs.M]8a2{&  
allowable business loss 可扣除的营业亏损 c)tfAD(N8x  
allowable expenses 可扣税的支出 Vg23!E  
allowance 免税额;津贴;备抵;准备金 4fzZ;2sl}  
allowance for debts 债项的免税额 fAmz4  
allowance for depreciation by wear and tear 耗损折旧免税额 B ZxvJQ  
allowance for funeral expenses 殡殓费的免税额 1 .X@;  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 L-\GHu~)  
allowance for repairs and outgoings 修葺及支出方面的免税额 X7 w Ky(g  
allowance to debtor 给债务人的津贴 :Yks|VJ1  
alteration of capital 资本更改 g1o8._f.  
alternate trustee 候补受托人 n(|^SH4$b  
amalgamation 合并 !a<ng&H^U  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 EP+J N  
ambit of charges 征税范围;收费范围 '{`$#@a.  
amended valuation 经修订的估值 bTu9;(  
American Commodities Exchange 美国商品交易所 >*n0n!vF  
American Express Bank Limited 美国运通银行 Uwi7)  
American Stock Exchange 美国证券交易所 QIgNsz  
amortization 摊销 }T$p)"  
amount due from banks 存放银行同业的款项 :eg4z )  
amount due from banks abroad 存放海外银行同业的款项 s0_nLbWwO  
amount due from holding companies 控股公司欠款 _l]fkk[T  
amount due from local banks 存放本港银行同业的款项 ZW}_Q s  
amount due to banks 银行同业的存款 \15nS B  
amount due to banks abroad 海外银行同业的存款 Yuc> fFA  
amount due to holding companies 控股公司存款 V!dtF,tH  
amount due to local banks 本港银行同业的存款 )Beiu*  
amount due to outport banks 外埠银行同业的存款 nvUc\7(%NW  
amount for note issue 发行纸币的款额 Bw{I;rW{2  
amount of bond 担保契据的款额 ,=:D   
amount of consideration 代价款额 (khL-F  
amount of contribution 供款数额 6DWgl$[[  
amount of indebtedness 负债款额 BCcjK6'  
amount of principal of the loan 贷款本金额 +H Usz ?  
amount of rates chargeable 应征差饷数额 +'@Dz9:>  
amount of share capital 股本额 $j?1g#  
amount of sums assured 承保款额 .% OR3"9@  
amount of variation 变动幅度 nQ L@hc  
amount of vote 拨款数额 W,-g=6,  
amount payable 应付款额 %!L9)(}"  
amount receivable 应收款额 }#E[vRf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8Bg;Kh6B  
analysis 分析 4NIRmDEd  
ancillary risk 附属风险 jZ3fKyp#   
annual account 周年帐目;周年帐目报表;年度决算;年结 RAK-UN  
annual accounting date 年结日期 O,A{3DAe0  
annual allowance 每年免税额;年积金;年度津贴;年津 lu6(C  
annual balance 年度余额 eNu7~3k}  
annual disposable income 每年可动用收入 LYg- .~<I  
annual estimates 周年预算 .y,0[i V N  
annual fee 年费 -FCe:iY! A  
annual general meeting 周年大会 WSY}d Vr  
annual growth rate 年增率;每年增长率 I,'k>@w{s  
annual long-term supplement 长期个案每年补助金 9!DQ~k%  
annual pensionable emolument 可供计算退休金的年薪 63~ E#Dt4  
annual report 年报 j9OG\m  
Annual Report on the Consumer Price Index 《消费物价指数年报》 wsVV$I[2  
annual return 周年报表;周年申报表;每年报税表格 z%LIX^q9  
Annual Return Rules 《周年报表规则》 XEZF{lP  
annual review of consumer prices 每年消费物价回顾 ~BkCp pI  
annual roll-forward basis 逐年延展方式 ;{o|9x|  
annual salary 年薪 M[112%[+4  
annual statement 年度报表;年度决算表 g2/8~cn8z  
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 Ezv Y"T@  
annuitant 年金受益人 6qd\)q6T&x  
annuity 年金 }XM(:|8J,  
annuity contract 年金合约 Nm>A'bLM  
annuity on human life 人寿年金 lR6x3C H@  
antecedent debt 先前的债项 !o[7wKrXb  
ante-dated cheque 倒填日期支票 Oh\<VvZuN  
anticipated expenditure 预期开支 0tB0@Wj  
anticipated net profit 预期纯利 xLZG:^(I  
anticipated revenue 预期收入 `P;s 8~  
anti-inflation measure 反通货膨胀措施 3CGp`~Zf  
anti-inflationary stance 反通货膨胀立场 DXK}-4"\  
apparent deficit 表面赤字 Ktm4 A O  
apparent financial solvency 表面偿债能力 f[^Aw(o  
apparent partner 表面合伙人 ?vHU #  
application for personal assessment 个人入息课税申请书 .JiziFJ@mj  
application of fund 资金应用 rkY[E(SY  
application to release as liquidator and to destruct the books of accounts and documents %O;bAC_M  
申请免除清盘人职务及毁灭帐簿与文件 >q1L2',pK  
appointed actuary 委任精算师 2q4<t:!  
appointed auditor 委任核数师;委任审计师  !V g`  
appointed trustee 委任的受托人 =;&yd';k  
appointer 委任人 <)-Sj,  
apportioned pro rata 按比例分摊 b e^6i:  
apportionment 分配;分摊 xDoC(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _v=SH$O+  
apportionment formula 分摊方程式 l.bYE/F0&  
apportionment of estate duty 遗产税的分摊 jc f #6   
appraisal 估价;评估 TNh1hhJ$b  
appreciable growth 可观增长 \:ak ''  
appreciable impact 显着影响 [ $n_6  
appreciable increase 可观增长 8j % Tf;  
appreciation 增值;升值 sC b=5uI  
appreciation against other currencies 相对其他货币升值 KOuCHqCfq  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >R! jB]5  
appreciation tax 增值税 rOOT8nkR#  
appropriation 拨款;拨用;拨付 ><$d$(  
appropriation account 拨款帐目 6@0OQb  
Appropriation Bill 拨款法案 zZ323pq  
appropriation-in-aid system 补助拨款办法 Z%/=|[9i  
approved assets 核准资产 f-n1I^|  
approved basket stock 认可一篮子证券 ~C`^6UQr/?  
approved budget 核准预算 | Aw%zw1@  
approved charitable donation 认可慈善捐款 M={V|H0  
approved charitable institution 认可慈善机构 $!yW_HTx  
approved currency 核准货币;认可货币 a^zibPG  
approved estimates 核准预算 0dh aAq`k  
approved estimates of expenditure 核准开支预算 T iiWp!mX  
approved overseas insurer 核准海外保险人 b8SHg^}  
approved overseas trust company 核准海外信托公司 wlk4*4dKn  
approved pooled investment fund 核准汇集投资基金 lqZ5?BD1  
approved provident fund scheme 认可公积金计划 b@f$nS B  
approved provision 核准拨款 Y M\ K%rk  
approved redeemable share 核准可赎回股份 [8,yF D_U  
approved regional stock 认可地区性证券 3ojlB|Z  
approved retirement scheme 认可退休金计划 `_RTw5{  
approved subordinated loan 核准附属贷款 P} SCF  
arbitrage 套戥;套汇;套利 E5xzy/ZQ  
arbitrageur 套戥者;套汇者 $gy*D7  
arbitrary amount 临时款项 iS Gq!D  
arrangement 措施;安排;协定 f@DYN!Z_m  
arrears 欠款 DSk/q-'u  
arrears of pay 欠付薪酬 YSh+pr  
arrears of revenue 逾期未收税款;逾期未收的帐项 )V6Hl@v  
articles of association 组织章程;组织细则;组织章程细则 X/2&!O  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 aV?@s4  
ascertainment of profit 确定利润 ()+ <)hg}2  
"Asia Clear" “亚洲结算系统” WDPb!-VT  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 dEA6   
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 >>o dZL  
Asian Development Fund [ADF] 亚洲发展基金 K4;'/cS  
Asian dollar bond 亚洲美元债券 WP+oFkw>  
Asian dollar market 亚洲美元市场 a]/>ra5{  
Asian dollar rate 亚洲美元利率 %i-c0|,T4  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 e5B Qr$j  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 %_L\z*+  
asked price 沽盘;喊价;索价;卖方报价 4 G-wd  
assessable income 应评税入息 MLWM&cFG  
assessable loss 应评税亏损 /[)qEl2]K  
assessable profit 应评税利润 * %M3PTY\  
assessable value 应评税值 ayD}r#7  
assessed profit 估定利润 V<@ o<R  
assessed value 经评估价值 F\k+[`%{  
assessment 评税;评定;估价;评税单 _D_LgH;}  
assessment number 评税编号;估价编号 mvZw  
assessment of additional tax 补加税评税 b7tOo7aH)  
assessment of performance 业绩评估;实绩评价 q+]h=:5=I  
Assessor 评税主任 h!ZV8yMc  
asset price bubbles 资产价格泡沫 %r6y ;vAf  
asset-backed securities 具资产保证的证券 `~;rblo;  
assets accretion 资产增值 ~-m"   
assets and liabilities 资产与负债 ,o,I5>`  
assets betterment statement 资产递增表;资产改进表 :!b'Vk  
assets lending 实物放款;有抵押贷款 69NQ]{1  
assets of the company passing on the death 死者去世时转移的公司资产 I{ :(z3  
assets pledged as security for liabilities 用作负债抵押的资产 sWblFvHqrU  
assets portfolio 资产投资组合 [$"n^5_~  
assets price 资产价格 k]HEhY  
assets quality 资产质素 hQHnwr  
assets realization 资产变现 c#]q^L\x  
assets refinancing arrangement 资产再集资安排 H0SQ"?  
assets securitization 资产证券化 o b|BXF  
assets situated outside Hong Kong 在香港以外地方的资产 eT8}  
assets stripping 削减资产;拆卖资产 "=za??\K}  
assets value 资产值 >Ll$p 0W  
assignee 承让人 $N=N(^  
assignment 转让;转让书;转让契 jSuL5|Gui  
assignment of interest 权益转让 Ch%m  
assignment of letters patent and trade mark 专利证书及商标转让 0,rTdjH7  
assignment of property 物业转让;物业转让书 !G}+E2fDA  
assignment right 转让权 pBP.x#|  
assignor 转让人 vp crPVA^  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Xy &uZ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ]t*[%4  
associate member 附属会员 z)=+ F]  
associated body corporate 相联法人团体 tP%{P"g3^  
associated company 相联公司;联属公司 9Xo[(h)5d  
associated corporation 相联法团 b-*3 2Y%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] U Gpu\TB  
公认会计师公会〔英国〕 ;h" P{fF   
Association of Futures Exchange Brokers 香港期货经纪协会 pOkLb #  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 )){9&5,0:  
association of underwriters 承保人组织 #I3$3^0i#  
assumption of control 接管 {]]|5 \F  
assurance 担保;保险;转易;转易书 -TOIc%  
assurance of interest 权益的转易 D.6,VY H  
at 19XX price 按一九XX年价格计算 la?Wnw  
at a discount 按赔价计算;按贴水价格计算;打折扣 Z@%HvB7  
at a premium 按溢价计算;按升水价格计算 OOz[-j>'Y+  
at call 通知付款;按通知 [e4]"v`N  
at constant market price 按固定市价计算 ed_FiQd  
at constant price 按固定价格计算 @b3#X@e}  
at cost 按成本计算 rzI|?QaPi  
at current market price 按当时市价计算;按现时市价计算 ulJX1I=|p  
at current price 按当时价格计算;按现时价格计算 4~OQhiJ   
at factor cost 按要素成本计算;按生产要素成本计算 KyO8A2'U  
at money-of-the-day price 按付款当日价格计算 N9<Ujom  
at or better 按指定或较佳价位〔买卖指令〕 n7YEG-J  
at par 按面值计算;平价 S"hTE7`   
at sight 见票即付 iIGbHn,/  
at the close 按收市盘 X*7\lf2  
at the opening 按开市盘 08m;{+|vY  
attestation 见证;见证条款 OLj\-w^  
at-the-money option 平价期权 }/,CbKi,+  
attorney 受权人;受托代表人 N8`4veVBx'  
attornment 新拥有人承认书 e%>b+ Sv  
attributable profit 可归属利润 leiW4Fj  
attributable share value 可归属股份价值 Y}DonF  
Auckland Stock Exchange 奥克兰证券交易所 Zf>^4_x3P  
auction 拍卖 ^U8r0]9  
auctioneer 拍卖商 }Y17*zp%  
audit 审计;核数 R, 8s_jN  
Audit Commission 审计署 M-uMZQ e  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] tB' V  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 U`x bPQ  
audit review 帐目审查 6R29$D|HFO  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Z_1*YRBY;  
audited account 审计帐目;经审计的帐目 Ij'NC C  
audited annual account 经审计的周年帐目 h !(>7/Gi  
audited balance sheet 经审计的资产负债表 1SV^){5I  
auditor 核数师;核数主任;审计师 ,s^<X85gp\  
auditor's certificate 核数师证明书;审计师证明书 i$KpDXP\  
auditor's report 核数师报告;审计师报告 rB%$;<`/  
Aussie bond 澳元债券 Ut)r&?  
austerity budget 紧缩预算 +tN &a  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 cDXsi#Raj  
Australia All Ordinaries Index 澳洲所有普通股票指数 2n`Lg4=  
Australian Dollar [AUD] 澳元 v1.q$ f^(  
Australian Options Market 澳大利亚期权市场 \BI/G  
Australian Securities Commission 澳洲证券事务监察委员会 qYp$fmj  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =qvZpB7ZZ  
Australian Stock Exchange 澳大利亚证券交易所 yO>V/5`  
Austrian Schilling [ATS] 奥地利先令 Q:|w%L*E  
authentication 认证;鉴证 m$$?icA  
authority to purchase 委托购买证;委购书 /M OnNnV  
authorization 认可;核准;授权;授权书  [&P`ak  
authorization by direction 指示授权 uC]Z8&+obb  
authorization by instruction 指令授权 '?GQ~Bf<>  
authorization by warrant 令状授权 WIh@y2&R  
authorization of unit trust 单位信托的认可 &}`K^5K|O:  
authorized agent 指定代理人 WO,xMfK  
authorized capital 法定资本 }o9Aa0$*$  
authorized clerk 出市员 emA!Ew(g  
authorized dealer 认可交易商 w9#R'  
authorized financial institution 认可财务机构 czBi Dk4  
authorized fund 认可基金 ^i:\@VA:  
authorized fund house 获授权的基金公司;认可基金公司 1ZKzumF  
authorized institution 认可机构 0d\~"4 R  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 }G1&]Wt_  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 M'1HA  
authorized insurer 获授权保险人;获认可承保人 D(r:}pyU  
authorized investment 特准投资项目 X$wehMBX  
authorized person 获授权人 xKJ>gr"w#  
authorized representative 获授权代表 ]RFdLV?  
authorized share capital 法定股本 amB@N6*  
automated quotation system 自动报价系统 F$hZRZ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] {&nV4c$v  
自动交易系统〔香港期货交易所有限公司〕 ZcZ;$*  
automatic adjustment mechanism 自动调整机制 ,{j4  
automatic adjustment system 自动调整系统 BQjam+u6  
Automatic Clearing House 自动票据交换所 t^@T`2jL  
automatic exchange rates accumulation system 自动化汇率累集系统 ` X+j2TmS  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?TuI:dC  
automatic teller machine [ATM] 自动柜员机 9)yG.9d1  
autopay 自动转帐  ]R Mb,hJ  
available assets 可用资产 If}lJ6jZ  
available fiscal reserve 现存财政储备 2;N@aZX  
available profit 可用利润 U4_"aT>M y  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 0MpS4tW0=  
average 平均;平均数;海损 w4:<fnOM  
average basic salary 平均基本薪金 6D9o08  
average consumer expenditure 平均消费开支;一般消费开支 R[ yL _>  
average cost 平均成本 b]`^KTYK  
average cost of land production 增辟土地平均成本 jpO38H0)  
average daily turnover 平均每日成交额 PqhlXqX9  
average daily wage rate 平均每日工资率 5V|tXsy:  
average expenditure pattern 平均开支模式 &`PbO  
average growth rate 平均增长率 RWahsJTu  
average net fixed assets 固定资产平均净值 uJPH~mdW   
average of relatives 相对价格平均数 !P"?  
average price 平均价格 deM~[1e[  
average propensity to consume 平均消费倾向;一般消费倾向 l @A"U)A(  
average propensity to save 平均储蓄倾向;一般储蓄倾向 slSR=XOG  
average rate 平均率 3LrsWAz'  
average revenue 平均收入;平均收益 Z1]"[U[;  
average stock 平均库存;平均存货 v>^jy8$  
average yearly rent 平均年租 {U P_i2`.  
avoidance of double taxation 避免双重课税 B&nw#saz.  
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 Qf~| S9,  
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