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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: gJ \CT'/  
A share A股;甲类股份 UNK}!>HD  
abatement of tax 减税;减扣免税额 2'>  
ABN AMRO Bank N.V. 荷兰银行 -@=As00Bg  
above-the-line expenditure 线上项目支出;经常预算支出 BqoGHg4iq  
above-the-line receipt 线上项目收入;经常预算收入 CEQs}bz  
ABSA Asia Limited 南非联合亚洲有限公司 X ? eCK,  
absolute change 绝对数值变更 6*W7I- A  
absolute expenditure 实际开支 *;E\,,Io  
absolute guideline figure 绝对准则数字 ,> %=,x  
absolute interest 绝对权益 _ tba:a(  
absolute order of discharge 绝对破产解除令 Pk2=*{:W  
absolute profit margin 绝对利润幅度 LH_VdLds  
absolute value 实值;绝对值 msf%i!  
absolutely vested interest 绝对既得权益 zE,1zBS<  
absorbed cost 已吸收成本;已分摊成本 >`E (K X  
absorption 吸收;分摊;合并 zCz"[9k  
absorption rate 吸收率;摊配率;分摊率 :{ 8,O-  
ACB Finance Limited 亚洲商业财务有限公司 ~<.%sVwE  
acceptable form of reciprocity 合理的互惠条件 L!| `IK  
acceptable rate 适当利率;适当汇率 NuEcTww  
acceptance agreement 承兑协议 wZe>}1t  
acceptance for honour 参加承兑 !-tP\%'  
acceptor 承兑人;接受人;受票人 ro}WBv  
acceptor for honour 参加承兑人 lVptA3F  
accident insurance 意外保险 . DrGr:UW  
Accident Insurance Association of Hong Kong 香港意外保险公会 #MyF 1E  
accident insurance scheme 意外保险计划 b)(si/]\  
accident year basis 意外年度基准 S UB rFsA  
accommodation 通融;贷款 i;l0)q  
accommodation bill 通融票据;空头票据 &P pb2  
accommodation party 汇票代发人 +T8h jOkC  
account balance 帐户余额;帐户结余 } q?*13iy(  
account book 帐簿 9O4\DRe5c  
account collected in advance 预收款项 ,DIr&5>p2  
account current book 往来帐簿 QHHj.ZY  
account of after-acquired property 事后取得的财产报告 nvInq2T 1  
account of defaulter 拖欠帐目 )u?^w  
account payable 应付帐款 Ewq7oq5:  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 N2uTWT>  
account receivable 应收帐款 E0t%]?1  
account receivable report 应收帐款报表 0Qr|!B:+9)  
account statement 结单;帐单;会计财务报表 b O9PpOk+z  
account title 帐户名称;会计科目 {>h,@  
accountant's report 会计师报告 O5v~wLx9e  
Accountant's Report Rules 会计师报告规则 H tx)MEZ  
accounting and auditing procedure 会计与审计程序;会计与核数程序 jBr3Ay@<  
Accounting Arrangements 《会计安排》 #,S0uA  
accounting basis 会计基础 ? 4v"y@v  
accounting by Official Receiver 破产管理署署长呈交的帐目 0f;`Zj0l8  
Accounting Circular 《会计通告》 ' JAcN@q~z  
accounting class 会计类别 _]Y9Eoz  
accounting date 记帐日期;会计结算日期 {fxytiH8  
accounting for money 款项核算 QD*\zB  
Accounting Officer 会计主任 OrRU$5Lo  
accounting period 会计报告期;会计期 AVO$R\1YR  
accounting policy 会计政策;会计方针 ;mauA#vd  
accounting practice 会计惯例 4c,{Js  
accounting principle 会计准则 )YPu t.  
accounting record 会计记录 &`B Tw1u  
accounting report 会计报告 F*_ytL  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 83pXj=k<  
Accounting Society of China 中国会计学会 i:sb_U+M  
accounting statement 会计报表 #@Rtb\9  
accounting system 会计制度;会计系统 t-Zk)*d/0  
accounting transaction 会计事项;帐务交易 w=x [=O  
accounting treatment 会计处理 w9,w?%F  
accounting year 会计年度 YPmgR]=6  
accretion 增值;添加 df8aM<&m3  
accrual 应计项目;应累算数目 i{MzQE+_^  
accrual basis 应计制;权责发生制 _xdFQ  
accrual basis accounting 应计制会计;权责发生制会计 iUOGuiP  
accrue 应累算;应计 4>Y\Y$3  
accrued benefit 应累算利益 ~PA6e+gmL  
accrued charges 应计费用 /9<62F@zJ"  
accrued cumulative preference share dividend 应累算的累积优先股股息 v]U0@#/p  
accrued expenses 应累算费用 r!)jxIL\  
accrued interest payable 应付利息;应计未付利息 6B&ERdoX  
accrued interest receivable 应收利息;应计未收利息 Nrfj[I  
accrued right 累算权益 v0W/7?D  
accruing profit 应累算的利润 q/3 )yG6s  
accumulated fiscal reserve 累积财政储备 #TD0)C/  
accumulated profit 累积利润;滚存溢利 ^T_2 s  
accumulated reserve 累积储备 (T8dh|  
accumulation of surplus income 累积收益盈余 o0FVVSl  
acquired assets 既得资产 } !1pA5x$  
acquisition 收购;购置;取得 <lf6gb  
acquisition cost 购置成本  &DX  
acquisition expenses 购置费用 11BfJvs:  
acquisition of 100% interest 收购全部股权 }Oe9Zq  
acquisition of control 取得控制权 ?gl[ =N V  
acquisition of fixed assets 购置固定资产 `dm}|$X|  
acquisition of shell “买壳” nhI1`l&  
acquisition price 收购价 T)#eaz$4W  
act of God 天灾 A9C  
acting partner 执事合伙人 {"@E_{\  
active market 买卖活跃的市场;交投畅旺的市场;旺市 0|OmQ\SQ  
active partner 积极参与的合伙人 |emZZj  
active trading 交投活跃 Bw*6X` 'Q  
actual circulation 实际流通 -:  8[  
actual cost 实际成本 zH1:kko  
actual expenditure 实际开支;实际支出 I;3Uzv  
actual income 实际入息;实际收入;实际收益 O>Ao#_*hOb  
actual market 现货市场 ?%wM8?  
actual price 现货价;实际价格 WG(%Pkowv  
actual profit 实际利润 Q??nw^8Hi  
actual quotation 实盘;实际价位;实际报价 pb=yQ}.  
actual year basis 按实际年度计算 TI^M9;b  
actuals 实货 U(u$5  
actuarial investigation 精算调查 e2*Fe9:  
actuarial principle 精算原则 :Tn1]a)f6  
actuarial report 精算师报告 Ilv _.  
Actuarial Society of Hong Kong 香港精算学会 F<|x_6a\  
actuarial valuation 精算师估值 riY[p,  
actuary 精算师 q3$;lLsb;j  
ad referendum agreement 暂定协议;有待覆核的协定 D_-<V,3t  
ad valorem duty 从价税;按值征税 p'`pO"EO  
ad valorem duty system 从价税制 K!onV3mR  
ad valorem fee 从价费 u<a =TPAU  
ad valorem tariff 从价关税 i}}}x  
additional allowance 额外免税额 /6d:l>4  
additional amount for unexpired risk 未过期风险的额外款额 fk  
additional assessable profit 补加应评税利润 )kuw&SH,  
additional assessment 补加评税 k{d)'\FM  
additional commitment 额外承担 wC4:OJ[d  
additional commitment vote 额外承担拨款 Sn ~|<Vf  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !>gu#Q{\-  
additional dependent parent allowance 供养父母额外免税额 *m 9,_~t  
additional provision 额外拨款 P1Chmg  
additional stamp duty 附加印花税 {5N!udLDr5  
additional tax 补加税罚款;补加税款 h!UB#-  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 [t}$W*hY  
adjudged bankrupt 被裁定破产 M~#% [?iU  
adjudicated bankrupt 裁定破产人 ;yVT:qd %  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 >djTJ>dl_u  
adjudication of bankruptcy 裁定破产;宣告破产 E#A}J:  
adjudication of insolvency 裁定无力偿还债务 ! fSM6Vo  
adjusted actual 经调整的实数;调整后的实数 t ]yD95|  
adjusted current assets 经调整的流动资产;调整后的流动资产 _;yi/)-2  
adjusted figure 经调整的数字;调整后的数额 (XJ0?;js=  
adjusted liabilities 经调整的负债;调整后的负债 I]OVzM  
adjusted loss 经调整的亏损;调整后的亏损 k6PHyt`3'  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 XI*cu\7sy  
adjusted profit 经调整的利润;调整后的利润 =(U&?1R4  
adjusted surplus 经调整的盈余额;调整后的盈余额 WG?;Z  
adjusted value 经调整的价值;调整后的价值 9Di@r!Db  
adjustment 调整;修订;理算〔保险〕 mFu0$N6]H  
adjustment centre 调剂中心 f}U@e0Lsb  
adjustment lag 调整过程的时间差距;调整时差 sHi *\  
adjustment mechanism 调整机制 eFiUB  
adjustment of loss 亏损调整 98^o9i  
adjustment process 调整过程;调整程序  }FoO  
adjustment range 调整幅度 e$+/;MRq  
administered exchange rate 受管制汇率 E8Q Y6gKF  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 !p#+I=  
administration expenses 行政费用 QY]G+3W  
administration fee 手续费;行政费 95%, 8t  
administration in bankruptcy 破产管理 Z}*{4V`R  
administration order 遗产管理令 =TzmhX5  
administrator 管理人;遗产管理人 /o)o7$6Q  
administrator of the estate 遗产管理人 )^'g2gVK+p  
admission of debt 债项承认书 1 6N+  
admission of proof 接纳债权证明 3] u[NR  
advance 放贷款项;垫付款项;预支款项;预付款项 yDdi+  
advance account 暂支帐目;预付款帐户 bn8`$FA^  
advance compensation 预付补偿金 Yo$ xz  
advance from shareholder 股东垫款 bEz1@"~ p  
advance pending reimbursement 预支以待日后付还 ^&mJDRe  
advanced economy 先进经济体系 erC)2{m  
advancement 预付;预付财产 ao(lj  
advances warrant 垫款令 ]J%p&y+6  
advancing 贷出 JO `KNI  
adverse balance 逆差 1VD8y_tC  
adverse exchange 逆汇 ?\D=DIN-r  
advertisement addressed to shareholders 在报章刊登的致股东通告 M((]> *g  
advice for collection 托收通知书 ueM[&:g&MU  
advice of drawing 提款通知书;汇票通知书 vS$_H<;P  
advice of payment 付款通知 '8|y^\  
Advisory Committee [Securities and Futures Commission] fEB>3hI  
谘询委员会〔证券及期货事务监察委员会〕 ;F:~HrxT}  
Advisory Committee on Diversification 经济多元化谘询委员会 XW*,Lo5>H\  
affidavit 誓章;遗产申报誓章 apxY2oE&  
affidavit of no receipt 述明无收款的誓章 ^*fZ  
affiliate 联号;联营公司;附属公司 WLe9m02r  
affiliated company 附属公司;联号;联营公司 3Wl,T5}{  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 c< P ML|e  
affordability 负担能力 ;HOOo>%_K  
African Development Bank [AfDB] 非洲开发银行 :{ }]$+|)\  
after-acquired property 事后取得的财产 v_$'!i$  
after-hours dealing 市后交易 AUk,sCxd  
after-tax profit 税后盈利;税后利润;税后溢利 )O~V3a  
agency agreement 代理协议 aj71oki)  
agency expenses 代理机构的开支 {B_pjs  
agency fee 代理费 W=9Zl(2C  
Agency Law 《代理法》 CfWtCA  
agent 代理人;承销人 >O:31Uk  
agent of company 公司代理人 Y8^pgv  
agent's fee 代理人费;经纪费 *nPB+@f  
aggregate 总计;总数;总体数字 4%3R}-'mh  
aggregate amount 总款额;总额 hLZ<h7:  
aggregate assets and liabilities 总体资产与负债 G q" [5r"  
aggregate at constant price 按固定价格计算的总体数字 /_`f b)f  
aggregate demand 总需求 @4'bI)  
aggregate gross position 总持仓量 |"Rl_+d7D  
aggregate limit 总限额 dHtbl\6  
aggregate of salaries tax 合计薪俸税  n]N+  
aggregate performance 总体表现;总体业绩 J*lKXFq7  
aggregate supply 总体供应 Bj ~bsT@a.  
aggregate surplus 总盈余 NiCH$+c\  
aggregate total 整体总额 ;-OnCLr  
aggregate value 总值;合计价值 TaZw_)4c  
aggregated basis 合计基准 h#o3qY  
aggregated net chargeable income 合计应课税入息实额 H.D1|sU  
aggregation 合并计算;合计;总和 !&3iZQGWv  
aggregation of incomes of husband and wife 夫妇入息合并计算 I.M@we/bR}  
aggregation of property 财产的总和 lDQ'  
agio 差价;贴水 >|"mhNF  
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》 x tJ_azt  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment scff WqEo  
《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》 :< )"G&  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment wClX3l>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》 $ON4 nx  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 4@qKML  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ^st.bzg+[  
agreement for a settlement 授产协议 wz,T7L  
agreement for assignment 转让协议 R3G+tE/Y  
agreement for sale 售卖协议;买卖协议 wc3OOyP@0  
agreement for sale and purchase 买卖协议 6(Qr!<  
agreement for the payment of interest 支付利息协议 H9x,C/r,  
agreement for the repayment of money 还款协议 ha;Xali ]  
agreement of reinsurance 再保险协议 1|?8g2Vf  
Agricultural Bank of China 中国农业银行 O:=%{/6&D  
air passenger departure tax 飞机乘客离境税 uG|d7LS,%  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 hr T_0FZV  
airport tax 机场税 T,Bu5:@#  
alcohol duty 酒精税 Lv`*+;1 K  
alienation 让与;让渡;转让 Qg7rkRia  
alimony 生活费;赡养费 Nn"[GB  
All Ordinaries Index [AOI] 所有普通股指数 sG/mmZHYzr  
all risks 全险;综合险 C+*qU  
All Sales Record for Stock Market 《股票市场成交报告》 |M*jo<C  
Allied Capital Resources Limited 新联财务有限公司 x2#5"/~4  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 RGeM.  
allocation letter 拨款信件 cB;:}Q08#  
allocation of fund 分配款项;预留款项 ECO4ut.d  
allocation of profit 利润分配;溢利分配 9@Iz:!oqb  
allocation warrant 拨款令 K+0&~XU  
allotment 分配;配股 jm-J_o;}z6  
allotment notice 股份配售通知;配股通知 ?P+n0S!  
allotment of shares 股份分配 (1 "unP-  
allowable 可获宽免;免税的 F-\Swbx+  
allowable business loss 可扣除的营业亏损 fp jy[$8  
allowable expenses 可扣税的支出 &=1A g}l57  
allowance 免税额;津贴;备抵;准备金 0 !D,74r  
allowance for debts 债项的免税额 L|y4u;-Q  
allowance for depreciation by wear and tear 耗损折旧免税额 A@8Ot-t:\2  
allowance for funeral expenses 殡殓费的免税额 &C~R*  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 n{>Ge,enP0  
allowance for repairs and outgoings 修葺及支出方面的免税额 oD$8(  
allowance to debtor 给债务人的津贴 Wc}opp  
alteration of capital 资本更改 CDDx %#eG>  
alternate trustee 候补受托人 K[wOK  
amalgamation 合并 *]ROUk@K=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7eQE[C  
ambit of charges 征税范围;收费范围 vybQ}dscn  
amended valuation 经修订的估值 dmq<vVxC  
American Commodities Exchange 美国商品交易所 t/;@~jfr@  
American Express Bank Limited 美国运通银行 Sv*@3x  
American Stock Exchange 美国证券交易所 e&Z\hZBb  
amortization 摊销 zW`Zmt\T2  
amount due from banks 存放银行同业的款项 AML8.wJ  
amount due from banks abroad 存放海外银行同业的款项 +N161vo7  
amount due from holding companies 控股公司欠款 FmfPi .;1  
amount due from local banks 存放本港银行同业的款项 i[:S *`@S  
amount due to banks 银行同业的存款 IrAc&Ehul  
amount due to banks abroad 海外银行同业的存款 v&6=(k{E@R  
amount due to holding companies 控股公司存款 -hM nA)+  
amount due to local banks 本港银行同业的存款 *cjH]MQ0Ak  
amount due to outport banks 外埠银行同业的存款 K3eYeXV  
amount for note issue 发行纸币的款额 GVFR^pzO  
amount of bond 担保契据的款额 ]dXHjOpA  
amount of consideration 代价款额 9n$0OH /q  
amount of contribution 供款数额 z|Z<S+=f  
amount of indebtedness 负债款额 F1V[8I.0  
amount of principal of the loan 贷款本金额 r ]XXN2[jO  
amount of rates chargeable 应征差饷数额 I91pX<NBf  
amount of share capital 股本额 $rB20!  
amount of sums assured 承保款额 -IBf;"8f  
amount of variation 变动幅度 1B;-ea  
amount of vote 拨款数额 vYh_<Rp5  
amount payable 应付款额 ~[@Gj{6p0  
amount receivable 应收款额 3xhv~be  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N4 O'{  
analysis 分析 9N H"Ik*  
ancillary risk 附属风险 A#s`!SNv  
annual account 周年帐目;周年帐目报表;年度决算;年结 o<`)cb }  
annual accounting date 年结日期 .s4hFB^n  
annual allowance 每年免税额;年积金;年度津贴;年津 SZOcFmC?  
annual balance 年度余额 QjW7XVxB#N  
annual disposable income 每年可动用收入 Evz;eobW/  
annual estimates 周年预算 Qm| Q0u   
annual fee 年费 $#4J^(I*:  
annual general meeting 周年大会 Tct[0B  
annual growth rate 年增率;每年增长率 Mr}]P(4h  
annual long-term supplement 长期个案每年补助金 Onr#p4UT  
annual pensionable emolument 可供计算退休金的年薪 4(aDi;x"w  
annual report 年报 ILt95l  
Annual Report on the Consumer Price Index 《消费物价指数年报》 s52c`+  
annual return 周年报表;周年申报表;每年报税表格 %IS'R`;3  
Annual Return Rules 《周年报表规则》 q&IO9/[dk  
annual review of consumer prices 每年消费物价回顾 zy(i]6  
annual roll-forward basis 逐年延展方式 h&7]Bp  
annual salary 年薪 a8T<f/qW k  
annual statement 年度报表;年度决算表 /o =V (  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 tuA,t  
annuitant 年金受益人 Lc>9[! +#  
annuity 年金 !GkwbHr+p  
annuity contract 年金合约 )!1; =   
annuity on human life 人寿年金 2[&3$-]  
antecedent debt 先前的债项 cH>rS\|Y  
ante-dated cheque 倒填日期支票 {mPalo A  
anticipated expenditure 预期开支 [Rh[Z# 6  
anticipated net profit 预期纯利 sIuk  
anticipated revenue 预期收入 :$&%Pxm  
anti-inflation measure 反通货膨胀措施 V/Hjd`n)`i  
anti-inflationary stance 反通货膨胀立场 j(|G) F  
apparent deficit 表面赤字 *uR&d;vg.8  
apparent financial solvency 表面偿债能力 73/kyu-0%  
apparent partner 表面合伙人 %H:uE*WZ  
application for personal assessment 个人入息课税申请书 z`-?5-a]I  
application of fund 资金应用 }$W4aG*[  
application to release as liquidator and to destruct the books of accounts and documents )^UM8 s  
申请免除清盘人职务及毁灭帐簿与文件 so|5HR|  
appointed actuary 委任精算师 1xM'5C?~7  
appointed auditor 委任核数师;委任审计师 `fEB,0j^  
appointed trustee 委任的受托人 .BGM1ph}~  
appointer 委任人 yp=Hxf  
apportioned pro rata 按比例分摊 w]n20&  
apportionment 分配;分摊 CW k#Amt.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3 $;6pY  
apportionment formula 分摊方程式 nAn/Vu  
apportionment of estate duty 遗产税的分摊 ~LPxVYhK  
appraisal 估价;评估 }7CMXw [  
appreciable growth 可观增长 G#/}_P  
appreciable impact 显着影响 ]!J 6S.@#+  
appreciable increase 可观增长 ZCi~4&Z#  
appreciation 增值;升值 (#* 7LdZ  
appreciation against other currencies 相对其他货币升值 O=}4?Xv  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 p<>%9180!F  
appreciation tax 增值税 .lfKS!m2  
appropriation 拨款;拨用;拨付 <va3Ly)c&  
appropriation account 拨款帐目 ]]{$X_0n  
Appropriation Bill 拨款法案 SU;PmG4  
appropriation-in-aid system 补助拨款办法 M:|Z3p K  
approved assets 核准资产 5T;M,w6DV  
approved basket stock 认可一篮子证券 gK/mm\K@  
approved budget 核准预算 LRBcW;.Su  
approved charitable donation 认可慈善捐款 pN/)$6=  
approved charitable institution 认可慈善机构 8DbXv~3@  
approved currency 核准货币;认可货币 y0qrl4S)v  
approved estimates 核准预算 -x2/y:q`  
approved estimates of expenditure 核准开支预算 hK9Trrwau  
approved overseas insurer 核准海外保险人 7 Xe|P1@)  
approved overseas trust company 核准海外信托公司 Vh^fbv`?  
approved pooled investment fund 核准汇集投资基金  lk{  
approved provident fund scheme 认可公积金计划 ";38v jIV  
approved provision 核准拨款 oK&LYlU  
approved redeemable share 核准可赎回股份 vJDK]p<}  
approved regional stock 认可地区性证券 T1hr5V<U  
approved retirement scheme 认可退休金计划 `O(ec  
approved subordinated loan 核准附属贷款 k|Vq-w  
arbitrage 套戥;套汇;套利 L+Yn}"gIs  
arbitrageur 套戥者;套汇者 -frmvNJ F  
arbitrary amount 临时款项 7P O3{I  
arrangement 措施;安排;协定 %)T>Wn%b]v  
arrears 欠款 VO3&!uOd  
arrears of pay 欠付薪酬 ^D\1F$AjC  
arrears of revenue 逾期未收税款;逾期未收的帐项 ![3#([>4>  
articles of association 组织章程;组织细则;组织章程细则 C J S  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 zQ9"i  
ascertainment of profit 确定利润 V %'`nJ!  
"Asia Clear" “亚洲结算系统” b'Qia'a%  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 L^} Z:I  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 G$pTTT6#  
Asian Development Fund [ADF] 亚洲发展基金 OiX:h#  
Asian dollar bond 亚洲美元债券 \UM9cAX`  
Asian dollar market 亚洲美元市场 i`/_^Fndyu  
Asian dollar rate 亚洲美元利率 %`%oupqm+  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 k@U8K(:x  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 x@I*(I  
asked price 沽盘;喊价;索价;卖方报价 8A}w}h  
assessable income 应评税入息 YO7Y1(`  
assessable loss 应评税亏损 !!Z#'Wq  
assessable profit 应评税利润 ){`s&?M0  
assessable value 应评税值 tAFKq>\  
assessed profit 估定利润 J#vIz  Q  
assessed value 经评估价值 $&/JY  
assessment 评税;评定;估价;评税单 01N "  
assessment number 评税编号;估价编号 p3ox%4  
assessment of additional tax 补加税评税 zY~  
assessment of performance 业绩评估;实绩评价 )o)<5Iqh  
Assessor 评税主任 1>P[3Y@}  
asset price bubbles 资产价格泡沫 GL$!JKWp  
asset-backed securities 具资产保证的证券 eznt "Rr2  
assets accretion 资产增值 A^:[+PJHN  
assets and liabilities 资产与负债 !E!i`yF  
assets betterment statement 资产递增表;资产改进表 WV&T   
assets lending 实物放款;有抵押贷款 D/)wg$MI  
assets of the company passing on the death 死者去世时转移的公司资产 v+uq  
assets pledged as security for liabilities 用作负债抵押的资产 )9F-h8 &"  
assets portfolio 资产投资组合 wBZ=IMDu\  
assets price 资产价格 \MBbZB9@  
assets quality 资产质素 /5A um ?~  
assets realization 资产变现 MyB&mC7Es  
assets refinancing arrangement 资产再集资安排 ^Pl(V@  
assets securitization 资产证券化 |f), dC  
assets situated outside Hong Kong 在香港以外地方的资产 BrF/-F  
assets stripping 削减资产;拆卖资产 c'cK+32  
assets value 资产值 cb!mV5M-g  
assignee 承让人 m;-FP 2~  
assignment 转让;转让书;转让契 Yt&Isi +  
assignment of interest 权益转让 O ]o7  
assignment of letters patent and trade mark 专利证书及商标转让 0WT]fY?IS  
assignment of property 物业转让;物业转让书 e$]`  
assignment right 转让权 FjRt'  
assignor 转让人 r2xXS&9!|  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 WxrG o o^  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 gR]NH  
associate member 附属会员 c?/R=/H  
associated body corporate 相联法人团体 dln1JZ!  
associated company 相联公司;联属公司 )<+t#5"  
associated corporation 相联法团 li +MnLt  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] }iE!( l  
公认会计师公会〔英国〕 *i)3q+%.  
Association of Futures Exchange Brokers 香港期货经纪协会 937 z*mh  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ER'zjI>t@  
association of underwriters 承保人组织 6]D%|R,Q#}  
assumption of control 接管 &%\H170S  
assurance 担保;保险;转易;转易书 )/vse5EG+  
assurance of interest 权益的转易 brpsZU  
at 19XX price 按一九XX年价格计算 i*\\j1mf  
at a discount 按赔价计算;按贴水价格计算;打折扣 Pf/_lBtL  
at a premium 按溢价计算;按升水价格计算 v|K'M,E  
at call 通知付款;按通知 p "Cxe  
at constant market price 按固定市价计算 %vZTD +i  
at constant price 按固定价格计算 G oHdhne3  
at cost 按成本计算 m,X8Cy|vQ  
at current market price 按当时市价计算;按现时市价计算 (=eJceE!  
at current price 按当时价格计算;按现时价格计算 oWP3Y.  
at factor cost 按要素成本计算;按生产要素成本计算 Q&k1' nT5  
at money-of-the-day price 按付款当日价格计算 .I#ss66h  
at or better 按指定或较佳价位〔买卖指令〕 *]#(?W.$w  
at par 按面值计算;平价 U{[ g"_+~  
at sight 见票即付 9!u&8#i  
at the close 按收市盘 a^xt9o`  
at the opening 按开市盘 Kwmtt  
attestation 见证;见证条款 .VG5 / 6zp  
at-the-money option 平价期权 N\nxo0sl  
attorney 受权人;受托代表人 HVLj(_ A  
attornment 新拥有人承认书 50='>|b  
attributable profit 可归属利润 g[%^OT#  
attributable share value 可归属股份价值 w40 -K5wt>  
Auckland Stock Exchange 奥克兰证券交易所 +!JTEKHKH  
auction 拍卖 \\d!z-NOk?  
auctioneer 拍卖商 \&jmSa=]l  
audit 审计;核数 vLT$oiN[c  
Audit Commission 审计署 S9mcThcZ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 0vjlSHS;`.  
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〕 vjz 'y[D  
audit review 帐目审查 fP>~ @^  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 q dQQt5Y'm  
audited account 审计帐目;经审计的帐目 ur@"wcl"V  
audited annual account 经审计的周年帐目 HD~o]l=H  
audited balance sheet 经审计的资产负债表 g)`;m%DG6  
auditor 核数师;核数主任;审计师 `iZ){JfAH  
auditor's certificate 核数师证明书;审计师证明书 @lhjO>@#I  
auditor's report 核数师报告;审计师报告 VNT*@^O_=  
Aussie bond 澳元债券 :v Do{My^1  
austerity budget 紧缩预算 J-U5_>S  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 f j:q>}V  
Australia All Ordinaries Index 澳洲所有普通股票指数 y3Qb2l  
Australian Dollar [AUD] 澳元 MY w3+B+Jj  
Australian Options Market 澳大利亚期权市场 Y=$PsDh!  
Australian Securities Commission 澳洲证券事务监察委员会 EFdo-.Ax  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 \C&V)/  
Australian Stock Exchange 澳大利亚证券交易所 j0uu* )Rk  
Austrian Schilling [ATS] 奥地利先令 8:gUo8  
authentication 认证;鉴证 4Je[!X@C  
authority to purchase 委托购买证;委购书 Y9r##r+  
authorization 认可;核准;授权;授权书 5i1E 5@~  
authorization by direction 指示授权 l#|wF$J  
authorization by instruction 指令授权 X6-;vnlKN  
authorization by warrant 令状授权 e$l*s/"0t  
authorization of unit trust 单位信托的认可 !lxq,Whr{  
authorized agent 指定代理人 @aC9O 9|~  
authorized capital 法定资本 WvN{f*  
authorized clerk 出市员 C-tkYP  
authorized dealer 认可交易商 12o6KVV^x  
authorized financial institution 认可财务机构 }MIg RQ9  
authorized fund 认可基金 W!o|0u!D  
authorized fund house 获授权的基金公司;认可基金公司 pQCocy  
authorized institution 认可机构 KbGz3O'u  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 'B9q&k%<  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 wB+X@AA  
authorized insurer 获授权保险人;获认可承保人 _@@.VmZL  
authorized investment 特准投资项目 Csf!I@}Z  
authorized person 获授权人 pB:/oHV  
authorized representative 获授权代表 3XSfXS{lwP  
authorized share capital 法定股本 V{C{y5  
automated quotation system 自动报价系统 lnQY_~s  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] S~hoAl"xb/  
自动交易系统〔香港期货交易所有限公司〕 :x3"Cj  
automatic adjustment mechanism 自动调整机制 ;:1o|>mX  
automatic adjustment system 自动调整系统 ^E&WgXlb  
Automatic Clearing House 自动票据交换所 /2>.*H_2  
automatic exchange rates accumulation system 自动化汇率累集系统 1!W'0LPM  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 "_ H 9]}Q  
automatic teller machine [ATM] 自动柜员机 8 -YC#&  
autopay 自动转帐 4`/Td?THx  
available assets 可用资产 ]{ir^[A6  
available fiscal reserve 现存财政储备 h'.B-y~c  
available profit 可用利润 Q" G;L  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 $ww0$  
average 平均;平均数;海损 61Wh %8-  
average basic salary 平均基本薪金 cvVv-L<[S`  
average consumer expenditure 平均消费开支;一般消费开支 !g4u<7  
average cost 平均成本 u$<>8aMei  
average cost of land production 增辟土地平均成本 &3f^]n!@  
average daily turnover 平均每日成交额 88On{Kk.v  
average daily wage rate 平均每日工资率 Pos(`ys;  
average expenditure pattern 平均开支模式 PW+B&7{  
average growth rate 平均增长率 ~oz??SX  
average net fixed assets 固定资产平均净值 >Xi/ p$$7u  
average of relatives 相对价格平均数 Z '~Ie~  
average price 平均价格 R!rj:f!>  
average propensity to consume 平均消费倾向;一般消费倾向 (*Z:ByA  
average propensity to save 平均储蓄倾向;一般储蓄倾向 .oqe0$I  
average rate 平均率 .'bhRQY  
average revenue 平均收入;平均收益 \Vx_$E  
average stock 平均库存;平均存货 ;: 0<(!^*  
average yearly rent 平均年租 =Q#d0Q  
avoidance of double taxation 避免双重课税 sBa&]9>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 8^67,I-c  
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