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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: q>E[)\+y  
A share A股;甲类股份 y9#r SA*  
abatement of tax 减税;减扣免税额 P`HDQ/^O  
ABN AMRO Bank N.V. 荷兰银行 cGE,3dsF[  
above-the-line expenditure 线上项目支出;经常预算支出 soTmKqj E  
above-the-line receipt 线上项目收入;经常预算收入 qoo+=eh!  
ABSA Asia Limited 南非联合亚洲有限公司 E;m-^dxc  
absolute change 绝对数值变更 T08SGB]  
absolute expenditure 实际开支 ):c)$$dn  
absolute guideline figure 绝对准则数字 i.(kX`~J1  
absolute interest 绝对权益 ZliJc7lss  
absolute order of discharge 绝对破产解除令 xe!([^l&  
absolute profit margin 绝对利润幅度 1h[xVvo<L  
absolute value 实值;绝对值 Q, `:RF3  
absolutely vested interest 绝对既得权益 GjfPba4>  
absorbed cost 已吸收成本;已分摊成本 Sp2<rI  
absorption 吸收;分摊;合并 w`Ss MI  
absorption rate 吸收率;摊配率;分摊率 ZITic&>W  
ACB Finance Limited 亚洲商业财务有限公司 G|h@O'  
acceptable form of reciprocity 合理的互惠条件 3rUuRsXn  
acceptable rate 适当利率;适当汇率 `> :^c  
acceptance agreement 承兑协议 [ljC S  
acceptance for honour 参加承兑 )yj:P  
acceptor 承兑人;接受人;受票人 h5do?b v!  
acceptor for honour 参加承兑人 d`g)(*  
accident insurance 意外保险 :Nt_LsH  
Accident Insurance Association of Hong Kong 香港意外保险公会 3`mM0,fY  
accident insurance scheme 意外保险计划 68 *~5]  
accident year basis 意外年度基准 ^s;xLGl]  
accommodation 通融;贷款 O #  
accommodation bill 通融票据;空头票据 tS@J)p+_(  
accommodation party 汇票代发人 VxKD>:3c  
account balance 帐户余额;帐户结余 ;GjZvo  
account book 帐簿 6HK dBW$/  
account collected in advance 预收款项 !SxZN dv  
account current book 往来帐簿 yltzf #%  
account of after-acquired property 事后取得的财产报告 q"uP%TN  
account of defaulter 拖欠帐目 :1 Y*&s  
account payable 应付帐款 9eh9@~mU"l  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 (=/%_jj  
account receivable 应收帐款 )}[:.Zg,3/  
account receivable report 应收帐款报表 i"HENJyCb  
account statement 结单;帐单;会计财务报表 A{QXzoWkg0  
account title 帐户名称;会计科目 9wB}EDZ  
accountant's report 会计师报告 kR1dk4I4  
Accountant's Report Rules 会计师报告规则 _Dv<  
accounting and auditing procedure 会计与审计程序;会计与核数程序 OZ9ud ]@\  
Accounting Arrangements 《会计安排》 u[>hs \3k  
accounting basis 会计基础 hHoc>S6^M  
accounting by Official Receiver 破产管理署署长呈交的帐目 1/l;4~p7'  
Accounting Circular 《会计通告》 :9=J=G*  
accounting class 会计类别 nG+L'SmI  
accounting date 记帐日期;会计结算日期 )= :gO`"D  
accounting for money 款项核算 K~MTbdg  
Accounting Officer 会计主任 [&B}{6wry  
accounting period 会计报告期;会计期 r{Stsha(  
accounting policy 会计政策;会计方针 >JWW2<  
accounting practice 会计惯例 !K~L&.\T  
accounting principle 会计准则 ':[:12y[  
accounting record 会计记录 >@T(^=Q  
accounting report 会计报告 0nDlqy6b1b  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 R=/6bR57  
Accounting Society of China 中国会计学会 ~nSGN%  
accounting statement 会计报表 rP=!!fC1;  
accounting system 会计制度;会计系统 82q_"y>6  
accounting transaction 会计事项;帐务交易 tK$x=9M  
accounting treatment 会计处理 }_A#O|dxO  
accounting year 会计年度 Z\)emps  
accretion 增值;添加 pH'1be{K  
accrual 应计项目;应累算数目 !8#!P  
accrual basis 应计制;权责发生制 %mv9+WJN.  
accrual basis accounting 应计制会计;权责发生制会计 4=T>Iy  
accrue 应累算;应计 oV 7A"8L^a  
accrued benefit 应累算利益 ` s}v6  
accrued charges 应计费用 n5yPUJK2L6  
accrued cumulative preference share dividend 应累算的累积优先股股息 Q.dHg7+D  
accrued expenses 应累算费用 YnCWmlC  
accrued interest payable 应付利息;应计未付利息 \qU.?V[2  
accrued interest receivable 应收利息;应计未收利息 LhM{d  
accrued right 累算权益 -c1$>+  
accruing profit 应累算的利润 0tzMu#  
accumulated fiscal reserve 累积财政储备 BU|bo")  
accumulated profit 累积利润;滚存溢利 TN=MZ{L  
accumulated reserve 累积储备 }k-rOi'jL  
accumulation of surplus income 累积收益盈余 g[W`4  
acquired assets 既得资产 xP1`FSO8=  
acquisition 收购;购置;取得 abvA*|  
acquisition cost 购置成本 [P*w$Hn  
acquisition expenses 购置费用 - /s2'  
acquisition of 100% interest 收购全部股权 g!k'tizYD  
acquisition of control 取得控制权 Dyx3N5?C  
acquisition of fixed assets 购置固定资产 ` _+j+  
acquisition of shell “买壳” mxpncM=q  
acquisition price 收购价 X5@rPGc  
act of God 天灾 U =()T}b>  
acting partner 执事合伙人 bB^SD] }C  
active market 买卖活跃的市场;交投畅旺的市场;旺市 $X%w9l e  
active partner 积极参与的合伙人 Y^?J3[@  
active trading 交投活跃 @nJ#kd[  
actual circulation 实际流通 qYMTud[Vf  
actual cost 实际成本 XZaei\rUn)  
actual expenditure 实际开支;实际支出 YdI|xu>0A^  
actual income 实际入息;实际收入;实际收益 |<@X* #X5  
actual market 现货市场 .<|7BHL  
actual price 现货价;实际价格 0!n6tz lT  
actual profit 实际利润 ak?XE4-N  
actual quotation 实盘;实际价位;实际报价 h5bQ  
actual year basis 按实际年度计算 |zV-a2K%J  
actuals 实货 C^po*(W6  
actuarial investigation 精算调查 !9l c6W  
actuarial principle 精算原则 J`ia6fy.I  
actuarial report 精算师报告 ]F@XGJN  
Actuarial Society of Hong Kong 香港精算学会 ^G,]("di`  
actuarial valuation 精算师估值 RNyw`>  
actuary 精算师 /x6,"M[97  
ad referendum agreement 暂定协议;有待覆核的协定 Tsez&R$k  
ad valorem duty 从价税;按值征税 npH2&6Yhi^  
ad valorem duty system 从价税制 +h6c Aqm]  
ad valorem fee 从价费 zR'lQ<u  
ad valorem tariff 从价关税 r^ ?Qo  
additional allowance 额外免税额 ZJ} V>Bu-  
additional amount for unexpired risk 未过期风险的额外款额 Uk u~"OGC  
additional assessable profit 补加应评税利润 4VjP:>*p  
additional assessment 补加评税 7_WD)Y2yS  
additional commitment 额外承担 Y~T;{&wi  
additional commitment vote 额外承担拨款 ic:_v?k  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 V `V Z[  
additional dependent parent allowance 供养父母额外免税额 \v7M`! &  
additional provision 额外拨款 G"bItdb  
additional stamp duty 附加印花税 C>q,c3s5  
additional tax 补加税罚款;补加税款 %aU4d e^  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 F:.rb Ei  
adjudged bankrupt 被裁定破产 I| qoHN,g  
adjudicated bankrupt 裁定破产人 m}] bP  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 hL#5:~(  
adjudication of bankruptcy 裁定破产;宣告破产 )miY>7K  
adjudication of insolvency 裁定无力偿还债务 nz:I\yA  
adjusted actual 经调整的实数;调整后的实数 0^4uZeW?  
adjusted current assets 经调整的流动资产;调整后的流动资产 hPhNDmL#3  
adjusted figure 经调整的数字;调整后的数额 f%0^89)  
adjusted liabilities 经调整的负债;调整后的负债 i DV.L  
adjusted loss 经调整的亏损;调整后的亏损 d/G`w{H}y  
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 kAbRXID  
adjusted profit 经调整的利润;调整后的利润 8B C F.y  
adjusted surplus 经调整的盈余额;调整后的盈余额 SF2A?L?}+  
adjusted value 经调整的价值;调整后的价值 jk2h"):B>  
adjustment 调整;修订;理算〔保险〕 [?mDTD8zU  
adjustment centre 调剂中心 @~0kSA7  
adjustment lag 调整过程的时间差距;调整时差 M7 &u_Cn?  
adjustment mechanism 调整机制 ;aKdRhDo  
adjustment of loss 亏损调整 Q}~of}h/  
adjustment process 调整过程;调整程序 o0b}:`  
adjustment range 调整幅度 jW5n^Y)  
administered exchange rate 受管制汇率 ]q DhGt  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 B5>h@p-UV  
administration expenses 行政费用 60P^aj$V  
administration fee 手续费;行政费 pmd=3,D'u  
administration in bankruptcy 破产管理 jy`jxOoG~Z  
administration order 遗产管理令 Fx2z lM&  
administrator 管理人;遗产管理人 5;5;bBo~  
administrator of the estate 遗产管理人 <:)T7yVq  
admission of debt 债项承认书 0UeDM*  
admission of proof 接纳债权证明 @BWroNg{  
advance 放贷款项;垫付款项;预支款项;预付款项 [$)C(1zY  
advance account 暂支帐目;预付款帐户 u1a5Vtel  
advance compensation 预付补偿金 :nYl]Rm  
advance from shareholder 股东垫款 `An`"$z  
advance pending reimbursement 预支以待日后付还 =s`\W7/;{-  
advanced economy 先进经济体系 WJBi#(SY  
advancement 预付;预付财产 ^OKCvdS  
advances warrant 垫款令 Mw2?U>h1  
advancing 贷出 _7>$'V{  
adverse balance 逆差 [8AGW7_  
adverse exchange 逆汇 >=-w2&  
advertisement addressed to shareholders 在报章刊登的致股东通告 hW[/{2<@  
advice for collection 托收通知书 U^SJWYi<Y  
advice of drawing 提款通知书;汇票通知书 I`kaAOe  
advice of payment 付款通知 bFk >IifN  
Advisory Committee [Securities and Futures Commission] So?SBh1C  
谘询委员会〔证券及期货事务监察委员会〕 yS0YWqv]6@  
Advisory Committee on Diversification 经济多元化谘询委员会 !qPVC\l  
affidavit 誓章;遗产申报誓章 ss'#sPX  
affidavit of no receipt 述明无收款的誓章 )O~LXK=b  
affiliate 联号;联营公司;附属公司 F2!C^r,~L  
affiliated company 附属公司;联号;联营公司 DK 4 8  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 z><=F,W  
affordability 负担能力 V.5gxr3QqW  
African Development Bank [AfDB] 非洲开发银行 XL>v$7`#  
after-acquired property 事后取得的财产 YG ,  
after-hours dealing 市后交易 T6MlKcw,t  
after-tax profit 税后盈利;税后利润;税后溢利 w1B!z  
agency agreement 代理协议 ^T`)ltI]V  
agency expenses 代理机构的开支 nsFOtOdd  
agency fee 代理费 ;n_|t/=  
Agency Law 《代理法》 d;O16xcM/  
agent 代理人;承销人 XB,  2+  
agent of company 公司代理人 |F z/9+I  
agent's fee 代理人费;经纪费 ]TQ2PVN2  
aggregate 总计;总数;总体数字 j*@^O`^v  
aggregate amount 总款额;总额 uu L"o  
aggregate assets and liabilities 总体资产与负债 = #]^H c  
aggregate at constant price 按固定价格计算的总体数字 Cm g(# $ X  
aggregate demand 总需求 >aXyi3B  
aggregate gross position 总持仓量 j\& `  
aggregate limit 总限额 <?'d \B  
aggregate of salaries tax 合计薪俸税 SskvxH+7  
aggregate performance 总体表现;总体业绩 d2sY.L  
aggregate supply 总体供应 ! iuDmL  
aggregate surplus 总盈余 m` ^o<V&  
aggregate total 整体总额 N"SFVc_2  
aggregate value 总值;合计价值 Ik2y If5d  
aggregated basis 合计基准 <uZ r.X  
aggregated net chargeable income 合计应课税入息实额 ?g gl8bzA  
aggregation 合并计算;合计;总和 u;p.:{'  
aggregation of incomes of husband and wife 夫妇入息合并计算 $sK8l=#  
aggregation of property 财产的总和 Z.6M~  
agio 差价;贴水 +{U0PI82  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 i]&C=X  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment +bpUb0.W  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 D^ZG-WR  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment .vsrZ_y?  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 \6o%gpUkD  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment "SC}C  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 xUl=N   
agreement for a settlement 授产协议 {a aI<u  
agreement for assignment 转让协议 ,aOi:aaZRT  
agreement for sale 售卖协议;买卖协议 ~I[Z 2&I  
agreement for sale and purchase 买卖协议 Er/h:=  
agreement for the payment of interest 支付利息协议 s2=rj?g&(X  
agreement for the repayment of money 还款协议 D2N| A  
agreement of reinsurance 再保险协议 kI7c22OJ  
Agricultural Bank of China 中国农业银行 (jb9Uk_t  
air passenger departure tax 飞机乘客离境税 ROcI.tL  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 q?} /q  
airport tax 机场税 q.sErr[zc  
alcohol duty 酒精税 }j<:hD QP  
alienation 让与;让渡;转让 Y'-@O"pK  
alimony 生活费;赡养费 kaM=Fk=t  
All Ordinaries Index [AOI] 所有普通股指数 SSG57N-T  
all risks 全险;综合险 #dy z  
All Sales Record for Stock Market 《股票市场成交报告》 4 mj\wBp  
Allied Capital Resources Limited 新联财务有限公司 7#/->Y  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 g7\MFertR^  
allocation letter 拨款信件 s Dq{h  
allocation of fund 分配款项;预留款项 P?|F+RoX$  
allocation of profit 利润分配;溢利分配 9!'qLO  
allocation warrant 拨款令 2J?ON|2M  
allotment 分配;配股 dH]0 (aJ  
allotment notice 股份配售通知;配股通知 B=dF\.&Z  
allotment of shares 股份分配 bloe|o!  
allowable 可获宽免;免税的 'T=$Q%Qv  
allowable business loss 可扣除的营业亏损 NTq#'O) f  
allowable expenses 可扣税的支出 _:dt8+T#  
allowance 免税额;津贴;备抵;准备金 scr`] tD  
allowance for debts 债项的免税额 $D;/b+a  
allowance for depreciation by wear and tear 耗损折旧免税额 >O0z+tj  
allowance for funeral expenses 殡殓费的免税额 DX3xWdnr  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 w3,DsEXu  
allowance for repairs and outgoings 修葺及支出方面的免税额 *=G~26*!V  
allowance to debtor 给债务人的津贴 =Sjr*)<@j  
alteration of capital 资本更改 {7EnM1]  
alternate trustee 候补受托人 @34Z/%A  
amalgamation 合并 YoC{ t&rY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D,$!.5OA  
ambit of charges 征税范围;收费范围 %K9pnq/T^  
amended valuation 经修订的估值 C1V:_-  
American Commodities Exchange 美国商品交易所 o 8fB  
American Express Bank Limited 美国运通银行 }G{'Rb  
American Stock Exchange 美国证券交易所 o<1a]M|  
amortization 摊销 |4E5x9J  
amount due from banks 存放银行同业的款项 VIIBw  
amount due from banks abroad 存放海外银行同业的款项 |ZJ<J)y  
amount due from holding companies 控股公司欠款 _ aJo7  
amount due from local banks 存放本港银行同业的款项 :A,g:B  
amount due to banks 银行同业的存款 ;JpsRf!  
amount due to banks abroad 海外银行同业的存款 %#AM }MWIa  
amount due to holding companies 控股公司存款 *s=jKV#  
amount due to local banks 本港银行同业的存款 8%+F.r  
amount due to outport banks 外埠银行同业的存款 6 b/UFO  
amount for note issue 发行纸币的款额 N*^iOm]Y  
amount of bond 担保契据的款额 O {hM  
amount of consideration 代价款额 w(,K  
amount of contribution 供款数额 jH5VrN*Q  
amount of indebtedness 负债款额 Xl/ SDm_p  
amount of principal of the loan 贷款本金额 \OzPDN  
amount of rates chargeable 应征差饷数额 ~]w|ULNa3|  
amount of share capital 股本额 7O.?I# 76  
amount of sums assured 承保款额 rT#2'-f  
amount of variation 变动幅度 H\>0jr `  
amount of vote 拨款数额 ]J '#KT{  
amount payable 应付款额 LMGo8%2I  
amount receivable 应收款额 6@rebe!&=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |>'.(  
analysis 分析 -22]|$f  
ancillary risk 附属风险 tz^2?wO  
annual account 周年帐目;周年帐目报表;年度决算;年结 9Z[EzKd<~'  
annual accounting date 年结日期 D4G*Wz8  
annual allowance 每年免税额;年积金;年度津贴;年津 `)aIFAW  
annual balance 年度余额 1(YEOZ  
annual disposable income 每年可动用收入 }G/#Nb)  
annual estimates 周年预算 q,Nhfo(  
annual fee 年费 7{BTtUMAC  
annual general meeting 周年大会 !T|q/ri  
annual growth rate 年增率;每年增长率 pzcl@  
annual long-term supplement 长期个案每年补助金 S|K#lL  
annual pensionable emolument 可供计算退休金的年薪 vyA `Z1  
annual report 年报 zbL8 pp  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *.,G;EC^  
annual return 周年报表;周年申报表;每年报税表格 m>:zwz< ;  
Annual Return Rules 《周年报表规则》 fep8hf B;  
annual review of consumer prices 每年消费物价回顾 >^Z==1  
annual roll-forward basis 逐年延展方式 $[6]Ly(F)  
annual salary 年薪 3UNmUDl[~  
annual statement 年度报表;年度决算表 W1!Nq`  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 tb1w 6jaU  
annuitant 年金受益人 |=rb#z&  
annuity 年金 s[n*fV']A  
annuity contract 年金合约 s#* DY  
annuity on human life 人寿年金 C[JGt 9{Y  
antecedent debt 先前的债项 ?l/+*/AR;  
ante-dated cheque 倒填日期支票 S2\|bs7;J,  
anticipated expenditure 预期开支 \1MMz Z4rf  
anticipated net profit 预期纯利 V"u .u  
anticipated revenue 预期收入 3*C|"|lJ  
anti-inflation measure 反通货膨胀措施 xsERnF>`  
anti-inflationary stance 反通货膨胀立场 50R&;+b  
apparent deficit 表面赤字 ^fqco9^;  
apparent financial solvency 表面偿债能力 zqlgJn  
apparent partner 表面合伙人  K?]c  
application for personal assessment 个人入息课税申请书 }{SpV  
application of fund 资金应用 &57s//PrX  
application to release as liquidator and to destruct the books of accounts and documents 7H$wpn Zln  
申请免除清盘人职务及毁灭帐簿与文件 v2KK%Qy  
appointed actuary 委任精算师 -oMp@2\e  
appointed auditor 委任核数师;委任审计师 f2]O5rX p  
appointed trustee 委任的受托人 wqE+hKs,  
appointer 委任人 XdV(=PS!a@  
apportioned pro rata 按比例分摊 Z` zyE P A  
apportionment 分配;分摊 @#1T-*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @E !`:/k  
apportionment formula 分摊方程式 %<yH6h*u  
apportionment of estate duty 遗产税的分摊 iji2gWV}h  
appraisal 估价;评估 w(cl,W/w  
appreciable growth 可观增长 *Hed^[sO  
appreciable impact 显着影响 +sm9H"_0  
appreciable increase 可观增长 v[!ZRwk4w3  
appreciation 增值;升值 W</\F&  
appreciation against other currencies 相对其他货币升值 Q$:>yveR*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?Vo/mtbY5X  
appreciation tax 增值税 qGhwbg  
appropriation 拨款;拨用;拨付 "]kq,j^]  
appropriation account 拨款帐目 iT,Ya-9"  
Appropriation Bill 拨款法案 x~n]r[!L  
appropriation-in-aid system 补助拨款办法 LG:Mksd8=4  
approved assets 核准资产 $(N+E,XB  
approved basket stock 认可一篮子证券 oeF0t'%  
approved budget 核准预算 Tq,xW  
approved charitable donation 认可慈善捐款 hNUkaP  
approved charitable institution 认可慈善机构 kx6-8j3gD7  
approved currency 核准货币;认可货币 ;Sw % t(@  
approved estimates 核准预算 1Farix1YDq  
approved estimates of expenditure 核准开支预算 Q)%a2s;  
approved overseas insurer 核准海外保险人 Y:KIaYkk  
approved overseas trust company 核准海外信托公司 Cw,;>>Y_b<  
approved pooled investment fund 核准汇集投资基金 [e?vqm .  
approved provident fund scheme 认可公积金计划 ?a{es!  
approved provision 核准拨款 ;(0|2I'"  
approved redeemable share 核准可赎回股份 WEsX+okj  
approved regional stock 认可地区性证券 vQsI^p  
approved retirement scheme 认可退休金计划 &!0%"4  
approved subordinated loan 核准附属贷款 pGT?=/=*  
arbitrage 套戥;套汇;套利 0;n}{26a  
arbitrageur 套戥者;套汇者 =P7!6V\f  
arbitrary amount 临时款项 D?`|`Mu  
arrangement 措施;安排;协定 zTb,h  
arrears 欠款 MwO`DrV  
arrears of pay 欠付薪酬 rlP?Uh  
arrears of revenue 逾期未收税款;逾期未收的帐项 @78%6KZ`i  
articles of association 组织章程;组织细则;组织章程细则 j=y{ey7Fd  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 M) Z3q  
ascertainment of profit 确定利润 jQ&82X%m  
"Asia Clear" “亚洲结算系统” !r %u@[(  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 aZB$%#'vR  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 HqoCl  
Asian Development Fund [ADF] 亚洲发展基金 2Wp)CI<\D  
Asian dollar bond 亚洲美元债券 )L/o|%r!  
Asian dollar market 亚洲美元市场 Z?j4WJy-[  
Asian dollar rate 亚洲美元利率 =VvQ 2Y0h8  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 w3Z;&sFd  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 %mr6p}E|  
asked price 沽盘;喊价;索价;卖方报价 |Wz`#<t  
assessable income 应评税入息 u7}C):@H  
assessable loss 应评税亏损 *G(ZRj@ 33  
assessable profit 应评税利润 P)rz%,VF+  
assessable value 应评税值 P?$Iht.^  
assessed profit 估定利润 }KFM8CbS  
assessed value 经评估价值 Y2>0Y3yM  
assessment 评税;评定;估价;评税单 09sdt;V Q  
assessment number 评税编号;估价编号 HsRQiai*  
assessment of additional tax 补加税评税 $Fik]TbQp  
assessment of performance 业绩评估;实绩评价 X\HP&;Wd  
Assessor 评税主任 (bD'SWE  
asset price bubbles 资产价格泡沫 At)\$GJ  
asset-backed securities 具资产保证的证券 Bl*.N9*  
assets accretion 资产增值 E%vT(Kz  
assets and liabilities 资产与负债 J*m ~fZ^  
assets betterment statement 资产递增表;资产改进表 2'5u}G9  
assets lending 实物放款;有抵押贷款 -$tf`   
assets of the company passing on the death 死者去世时转移的公司资产 Mv7=ZAm  
assets pledged as security for liabilities 用作负债抵押的资产 #1<Jwt+  
assets portfolio 资产投资组合 .y^T 3?}I  
assets price 资产价格 7xoq:oP-}N  
assets quality 资产质素 E0aJ~A(Hv  
assets realization 资产变现 r(DW,xoK0  
assets refinancing arrangement 资产再集资安排 Lu9`(+  
assets securitization 资产证券化 ],xvhfZ"dn  
assets situated outside Hong Kong 在香港以外地方的资产 QrRnXlE M8  
assets stripping 削减资产;拆卖资产 S7f"\[Aw  
assets value 资产值 r l>e~i  
assignee 承让人 <-O^ol,fX  
assignment 转让;转让书;转让契 bPUldkB:  
assignment of interest 权益转让 35Cm>X  
assignment of letters patent and trade mark 专利证书及商标转让 B> V)6\   
assignment of property 物业转让;物业转让书 9 gWqs'  
assignment right 转让权 ;Wedj\Kkp  
assignor 转让人 h}yfL@  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 TpAso[r  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 vG#,J&aW  
associate member 附属会员 ) $=!e%{  
associated body corporate 相联法人团体 rhj_cw  
associated company 相联公司;联属公司 #?klVK&e/  
associated corporation 相联法团 Tjj-8cg  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 9Z lfY1=  
公认会计师公会〔英国〕 f=T&$tZ<  
Association of Futures Exchange Brokers 香港期货经纪协会 %%qg<iO_  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 2"8qtG`Et  
association of underwriters 承保人组织 NXSjN~aG2  
assumption of control 接管 !T RU  
assurance 担保;保险;转易;转易书 E?cf#;2h8m  
assurance of interest 权益的转易 %hN7K  
at 19XX price 按一九XX年价格计算 $64sf?aZ>#  
at a discount 按赔价计算;按贴水价格计算;打折扣 mae@L  
at a premium 按溢价计算;按升水价格计算 UKzXz0  
at call 通知付款;按通知 Uj twOv|pF  
at constant market price 按固定市价计算 \fJ _,  
at constant price 按固定价格计算 P`OZoI$bV  
at cost 按成本计算 qTI_'q  
at current market price 按当时市价计算;按现时市价计算 %z"n}|%!  
at current price 按当时价格计算;按现时价格计算 #@}wl  
at factor cost 按要素成本计算;按生产要素成本计算 @ GXi{9  
at money-of-the-day price 按付款当日价格计算 O[W/=j[  
at or better 按指定或较佳价位〔买卖指令〕 Eu`K2_b  
at par 按面值计算;平价 ~vB dq Yj  
at sight 见票即付 YWhp4`m  
at the close 按收市盘 '.IR|~Y  
at the opening 按开市盘 |DLmMsS4  
attestation 见证;见证条款 D),hSqJ"  
at-the-money option 平价期权 ,Y`TP4Ip  
attorney 受权人;受托代表人 _`+2e-  
attornment 新拥有人承认书 npMPjknl  
attributable profit 可归属利润 a 3C\?5  
attributable share value 可归属股份价值 $aDkZj  
Auckland Stock Exchange 奥克兰证券交易所 z@U5  
auction 拍卖 Y;#H0v>E  
auctioneer 拍卖商 (\H^ KEy  
audit 审计;核数 |Pq z0n=v  
Audit Commission 审计署 T~)R,OA7m  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] H&uh$y@  
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 Sux#*#H  
audit review 帐目审查 h7J4 p  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 MQq!<?/  
audited account 审计帐目;经审计的帐目 lD6PKZ\RIj  
audited annual account 经审计的周年帐目 lt& c/xi_  
audited balance sheet 经审计的资产负债表 gfQ1p?  
auditor 核数师;核数主任;审计师 %s ">:  
auditor's certificate 核数师证明书;审计师证明书 Y InPmR  
auditor's report 核数师报告;审计师报告 s_cur-  
Aussie bond 澳元债券 yeIc Q%  
austerity budget 紧缩预算 n..R'vNj  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 RKb (  
Australia All Ordinaries Index 澳洲所有普通股票指数 pZ5eGA=  
Australian Dollar [AUD] 澳元 . H9a  
Australian Options Market 澳大利亚期权市场 5U6b\jxX  
Australian Securities Commission 澳洲证券事务监察委员会 @6%o0p9zz  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Ir6g"kwCKq  
Australian Stock Exchange 澳大利亚证券交易所 8y'.H21:;  
Austrian Schilling [ATS] 奥地利先令 hE;BT>_dn  
authentication 认证;鉴证 `Hd~H  
authority to purchase 委托购买证;委购书 0N):8`dY  
authorization 认可;核准;授权;授权书 fr<V])  
authorization by direction 指示授权 g[(Eh?]Sc  
authorization by instruction 指令授权 Wd?=RO`a  
authorization by warrant 令状授权 S^A+Km3VB  
authorization of unit trust 单位信托的认可 Y?\PU{ O  
authorized agent 指定代理人 kHd`k.nW  
authorized capital 法定资本 3]h*6 V1$  
authorized clerk 出市员 Dr5AJ`y9A  
authorized dealer 认可交易商 @.} @K  
authorized financial institution 认可财务机构 fT.MglJcb  
authorized fund 认可基金 Zw_'u=r >  
authorized fund house 获授权的基金公司;认可基金公司 naVbcY  
authorized institution 认可机构 "mc ]^ O  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 g9gi7.'0  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 x+EEMv3u:  
authorized insurer 获授权保险人;获认可承保人 G{gc]7\=Cd  
authorized investment 特准投资项目 >J/8lS{#  
authorized person 获授权人 _ qU-@Y$  
authorized representative 获授权代表 96i #  
authorized share capital 法定股本 }70A>JBw  
automated quotation system 自动报价系统 ,1>n8f77]  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 6UM1>xq9A  
自动交易系统〔香港期货交易所有限公司〕 pyp0SGCM:  
automatic adjustment mechanism 自动调整机制 ^xQPj6P}  
automatic adjustment system 自动调整系统 J$i.^|hE/  
Automatic Clearing House 自动票据交换所 2b&Fu\2Dmv  
automatic exchange rates accumulation system 自动化汇率累集系统 k,-0OoCL-!  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 A+hA'0isF@  
automatic teller machine [ATM] 自动柜员机 t"P:}ps{?  
autopay 自动转帐 8~AL+*hn  
available assets 可用资产 3L9@ELY4  
available fiscal reserve 现存财政储备 VcLzv{  
available profit 可用利润 P DwBSj  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 BbhC 0q"J  
average 平均;平均数;海损 4@QR2K|  
average basic salary 平均基本薪金 +!)_[ zo  
average consumer expenditure 平均消费开支;一般消费开支 1v 4M*  
average cost 平均成本 CI=M0  
average cost of land production 增辟土地平均成本 Bo8NY!  
average daily turnover 平均每日成交额 zBc |gx  
average daily wage rate 平均每日工资率 =k5O*ql"  
average expenditure pattern 平均开支模式 +*wr=9>  
average growth rate 平均增长率 MqRJ:x  
average net fixed assets 固定资产平均净值 1vdG \$  
average of relatives 相对价格平均数 p# |} o9  
average price 平均价格 &Qq|  
average propensity to consume 平均消费倾向;一般消费倾向 !\!j?z=O8  
average propensity to save 平均储蓄倾向;一般储蓄倾向 q4Mv2SPT  
average rate 平均率 vbfQy2q  
average revenue 平均收入;平均收益 (wf3HEb_  
average stock 平均库存;平均存货 D9!$H!T _  
average yearly rent 平均年租 9-!GYa'Z  
avoidance of double taxation 避免双重课税 >4J(\'}m|  
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 ;9LOeH?  
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