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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: .)<(Oj|4  
A share A股;甲类股份 ~:3QBMk::  
abatement of tax 减税;减扣免税额 BPdfYu ,il  
ABN AMRO Bank N.V. 荷兰银行 o[cV1G  
above-the-line expenditure 线上项目支出;经常预算支出 Bc6|n :;u  
above-the-line receipt 线上项目收入;经常预算收入 U2ZD]q  
ABSA Asia Limited 南非联合亚洲有限公司 DRc)iE>@  
absolute change 绝对数值变更 Yx eOI#L  
absolute expenditure 实际开支 ~wJFa'2  
absolute guideline figure 绝对准则数字 IGtl\b=  
absolute interest 绝对权益 >|twyb  
absolute order of discharge 绝对破产解除令 " QWq_R  
absolute profit margin 绝对利润幅度 )tl.s)"N  
absolute value 实值;绝对值 _g~qu [1  
absolutely vested interest 绝对既得权益 yp66{o  
absorbed cost 已吸收成本;已分摊成本 {3.r6ZwCn  
absorption 吸收;分摊;合并 k[HAkB \{  
absorption rate 吸收率;摊配率;分摊率 xYhrO  
ACB Finance Limited 亚洲商业财务有限公司 j{Txl\D>  
acceptable form of reciprocity 合理的互惠条件 0 0 M@  
acceptable rate 适当利率;适当汇率 `.x Fiyc  
acceptance agreement 承兑协议 A@sZ14+f  
acceptance for honour 参加承兑 4Qo]n re!  
acceptor 承兑人;接受人;受票人 R +WP0&d'  
acceptor for honour 参加承兑人 ,B0_MDA +  
accident insurance 意外保险 unBy&?&p  
Accident Insurance Association of Hong Kong 香港意外保险公会 *7h!w!LN~  
accident insurance scheme 意外保险计划 Up,vD)tG  
accident year basis 意外年度基准 D,g1<:<  
accommodation 通融;贷款 mL_j4=ER@  
accommodation bill 通融票据;空头票据 %YSu8G_t  
accommodation party 汇票代发人 C@bm  
account balance 帐户余额;帐户结余  \o/n  
account book 帐簿 uU:CR>=AKW  
account collected in advance 预收款项 <oo  
account current book 往来帐簿 '*?WU_L(g  
account of after-acquired property 事后取得的财产报告 Hrzf'a|^  
account of defaulter 拖欠帐目 >&p0d0  
account payable 应付帐款 `$B3X  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 :@!ic<p  
account receivable 应收帐款 l?Fb ='#  
account receivable report 应收帐款报表 qfK`MhA}  
account statement 结单;帐单;会计财务报表 &d5ia+ #  
account title 帐户名称;会计科目 <~n$1aA  
accountant's report 会计师报告 GF5^\Rf  
Accountant's Report Rules 会计师报告规则 E5N{j4\F  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ea~:}!-P  
Accounting Arrangements 《会计安排》 $.GOZqMs  
accounting basis 会计基础 o4zM)\;F  
accounting by Official Receiver 破产管理署署长呈交的帐目 FDv+*sZ  
Accounting Circular 《会计通告》 sH?/E6  
accounting class 会计类别 FN%m0"/Z{t  
accounting date 记帐日期;会计结算日期 V`7FKL@"  
accounting for money 款项核算 ^pe{b9c  
Accounting Officer 会计主任 +{L<? "  
accounting period 会计报告期;会计期 YBP:q2H  
accounting policy 会计政策;会计方针 >$,y5 AJ&  
accounting practice 会计惯例 N1}={yF.fQ  
accounting principle 会计准则 N~NQ6:R[  
accounting record 会计记录 =?s 3iP  
accounting report 会计报告 hQDTS>U  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 r?*NhLG ;  
Accounting Society of China 中国会计学会 (>I`{9x>6  
accounting statement 会计报表 l+g9 5m jP  
accounting system 会计制度;会计系统 pTyi!:g3W  
accounting transaction 会计事项;帐务交易 L0tAgW!@  
accounting treatment 会计处理 3neIR@W  
accounting year 会计年度 dGFGr}&s  
accretion 增值;添加 KhW;RD  
accrual 应计项目;应累算数目 }GZ}Q5  
accrual basis 应计制;权责发生制 t6A:Z mG_  
accrual basis accounting 应计制会计;权责发生制会计 1s{^X -  
accrue 应累算;应计 ]/B$br'O{?  
accrued benefit 应累算利益 ~DsECnD  
accrued charges 应计费用 V]vc(rH  
accrued cumulative preference share dividend 应累算的累积优先股股息 (<Th=Fns?  
accrued expenses 应累算费用 =pk)3<GwF  
accrued interest payable 应付利息;应计未付利息 *s>BG1$<  
accrued interest receivable 应收利息;应计未收利息 't9hXzAfW  
accrued right 累算权益 D.1J_Y=9  
accruing profit 应累算的利润 o,!T2&}  
accumulated fiscal reserve 累积财政储备 eU N"w,@y  
accumulated profit 累积利润;滚存溢利 acw4B5]  
accumulated reserve 累积储备 3,Q^& 1  
accumulation of surplus income 累积收益盈余 #zR bx  
acquired assets 既得资产 sqS=qC  
acquisition 收购;购置;取得 XxaGp95so  
acquisition cost 购置成本 f~_th @K  
acquisition expenses 购置费用 /2HN>{F^Y  
acquisition of 100% interest 收购全部股权 Cc, `}SP  
acquisition of control 取得控制权 7zv1 wb  
acquisition of fixed assets 购置固定资产 ]+m/;&0  
acquisition of shell “买壳” W{rt8^1  
acquisition price 收购价 >N?2""  
act of God 天灾 RJON90,J  
acting partner 执事合伙人 cn- nj]  
active market 买卖活跃的市场;交投畅旺的市场;旺市 vYU;_R  
active partner 积极参与的合伙人 VT.;:Q  
active trading 交投活跃 d)"?mD:m/M  
actual circulation 实际流通 ;9}pOzF1q  
actual cost 实际成本 5zIAhg@o:q  
actual expenditure 实际开支;实际支出 _%x4ty  
actual income 实际入息;实际收入;实际收益 i]#+1Hf  
actual market 现货市场 X2xuwA  
actual price 现货价;实际价格 vc]cNz:mQ  
actual profit 实际利润 Y&^P"Dw  
actual quotation 实盘;实际价位;实际报价 1<h>B:  
actual year basis 按实际年度计算 Vm|Y$ C  
actuals 实货 {" 4e+y  
actuarial investigation 精算调查 p*8-W(u)  
actuarial principle 精算原则 \6 93kQ  
actuarial report 精算师报告 ee/&/Gt  
Actuarial Society of Hong Kong 香港精算学会 #%FN>v3e  
actuarial valuation 精算师估值 3w!c`;c%  
actuary 精算师 }=2;  
ad referendum agreement 暂定协议;有待覆核的协定 7rC uu*M  
ad valorem duty 从价税;按值征税 pMJ1v  
ad valorem duty system 从价税制 .y&QqxiE  
ad valorem fee 从价费 rJo"fx  
ad valorem tariff 从价关税 /2m?15c+  
additional allowance 额外免税额 LsM7hLy  
additional amount for unexpired risk 未过期风险的额外款额 6y5A"-  
additional assessable profit 补加应评税利润 thqS*I'#g  
additional assessment 补加评税 +~ #U7xgq/  
additional commitment 额外承担 R+~cl;#G6  
additional commitment vote 额外承担拨款 Fbp{,V@F2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 07/L}b`P  
additional dependent parent allowance 供养父母额外免税额 Y=T'WNaL)0  
additional provision 额外拨款 ZK'-U,Y.H7  
additional stamp duty 附加印花税 0iZGPe~  
additional tax 补加税罚款;补加税款 kpI{KISQu  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 \M"UmSB o  
adjudged bankrupt 被裁定破产 4W#E`9 6u  
adjudicated bankrupt 裁定破产人 6ITLGA  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 *E~VKx1  
adjudication of bankruptcy 裁定破产;宣告破产 s ncIqsZ  
adjudication of insolvency 裁定无力偿还债务 jkF8\dR  
adjusted actual 经调整的实数;调整后的实数 :EtMH(  
adjusted current assets 经调整的流动资产;调整后的流动资产 TbehR:B5g  
adjusted figure 经调整的数字;调整后的数额 )!Bd6-  
adjusted liabilities 经调整的负债;调整后的负债 iHp\o=#  
adjusted loss 经调整的亏损;调整后的亏损 4"vaMa  
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 2F8|I7R  
adjusted profit 经调整的利润;调整后的利润 9F^;!  
adjusted surplus 经调整的盈余额;调整后的盈余额 A`u$A9[  
adjusted value 经调整的价值;调整后的价值 &VBd~4|p  
adjustment 调整;修订;理算〔保险〕 5`<eKwls  
adjustment centre 调剂中心 s:Akk kF  
adjustment lag 调整过程的时间差距;调整时差 V >,Z-&.%  
adjustment mechanism 调整机制 <q,+ON\'  
adjustment of loss 亏损调整 Cj*-[ EL<  
adjustment process 调整过程;调整程序 dtAbc7  
adjustment range 调整幅度  pAu72O?  
administered exchange rate 受管制汇率 M- 0i7%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 v[lnw} =m9  
administration expenses 行政费用 &-1./?  
administration fee 手续费;行政费 K{l5m{:%  
administration in bankruptcy 破产管理 S }>n1F_  
administration order 遗产管理令 L}j0a>=x4  
administrator 管理人;遗产管理人 \NqEw@91B  
administrator of the estate 遗产管理人 s(_+!d6  
admission of debt 债项承认书 cW``M.d'F  
admission of proof 接纳债权证明 c[ht`!P  
advance 放贷款项;垫付款项;预支款项;预付款项 3g~^LZ66  
advance account 暂支帐目;预付款帐户 .]|Zf!>}s  
advance compensation 预付补偿金 QI_59f>  
advance from shareholder 股东垫款 C#w]4$/  
advance pending reimbursement 预支以待日后付还 ofW+_DKB?l  
advanced economy 先进经济体系 5=KF!?  
advancement 预付;预付财产 h~7,`fo  
advances warrant 垫款令 0"g@!gSrQ  
advancing 贷出 ^I]{7$6^  
adverse balance 逆差 #' hLb  
adverse exchange 逆汇 a9~"3y  
advertisement addressed to shareholders 在报章刊登的致股东通告 :h:@o h_=  
advice for collection 托收通知书 * \HRw +cL  
advice of drawing 提款通知书;汇票通知书 ;:m&#YJV  
advice of payment 付款通知 M)cGz$Q|  
Advisory Committee [Securities and Futures Commission] /dDzZ%/@  
谘询委员会〔证券及期货事务监察委员会〕 Yn9j-`  
Advisory Committee on Diversification 经济多元化谘询委员会 A.Bk/N1G  
affidavit 誓章;遗产申报誓章 IwpbfZ  
affidavit of no receipt 述明无收款的誓章 Qeb}!k2A  
affiliate 联号;联营公司;附属公司 y5 m!*=`l`  
affiliated company 附属公司;联号;联营公司 x "(9II*  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 T ^JuZG  
affordability 负担能力 FXo2Y]K3`L  
African Development Bank [AfDB] 非洲开发银行 +dkS/b  
after-acquired property 事后取得的财产 ?G? gy2  
after-hours dealing 市后交易 l oqvi  
after-tax profit 税后盈利;税后利润;税后溢利 Gowp <9 F  
agency agreement 代理协议 a-n4:QT  
agency expenses 代理机构的开支 D{'#er  
agency fee 代理费 &HM-g7|C0E  
Agency Law 《代理法》 4%*hGh=  
agent 代理人;承销人 /!Z^Y  
agent of company 公司代理人 eFTX6XB:i  
agent's fee 代理人费;经纪费 6(sIYZ2yq  
aggregate 总计;总数;总体数字 v&3O&y/1v  
aggregate amount 总款额;总额 }iIbcA  
aggregate assets and liabilities 总体资产与负债 oJ78jGTnb  
aggregate at constant price 按固定价格计算的总体数字 :k46S<RE  
aggregate demand 总需求 %d: A`7x  
aggregate gross position 总持仓量 A 2x;fgi  
aggregate limit 总限额 CsSp=(  
aggregate of salaries tax 合计薪俸税 -cNx1et  
aggregate performance 总体表现;总体业绩 v@G4G*x\  
aggregate supply 总体供应 | W#~F&{]  
aggregate surplus 总盈余 30FykNh  
aggregate total 整体总额 ~_!ts{[E  
aggregate value 总值;合计价值 &WZP2Q|  
aggregated basis 合计基准 MY-.t-3  
aggregated net chargeable income 合计应课税入息实额 +zWrLf_Rc  
aggregation 合并计算;合计;总和 @XOi62(  
aggregation of incomes of husband and wife 夫妇入息合并计算 G+)?^QTn  
aggregation of property 财产的总和 |Vx~fKS\  
agio 差价;贴水 -O&"|   
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》 Z{{ t^+XG  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment `HUf v@5  
《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》 !v !N>f4S$  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment )u@t.)ChAV  
《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》 b"8FlZ$  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8U.$FMx :  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 i#,1i VSG  
agreement for a settlement 授产协议 Q2C)tVK+  
agreement for assignment 转让协议 !Y;<:zx5  
agreement for sale 售卖协议;买卖协议 "+iAd.qd  
agreement for sale and purchase 买卖协议 >,h1N$A+  
agreement for the payment of interest 支付利息协议 s?O&ZB2GM[  
agreement for the repayment of money 还款协议 b?kPN:U#N/  
agreement of reinsurance 再保险协议 2/tb6' =  
Agricultural Bank of China 中国农业银行 2H&{1f\Bf  
air passenger departure tax 飞机乘客离境税 p27p~b&  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 2 X<nn  
airport tax 机场税 \Tq "mw9P  
alcohol duty 酒精税 kqB\xlS7k  
alienation 让与;让渡;转让 "@/ba!L+  
alimony 生活费;赡养费 ]Sta]}VQ  
All Ordinaries Index [AOI] 所有普通股指数 p[YWSjf  
all risks 全险;综合险 DY><qk  
All Sales Record for Stock Market 《股票市场成交报告》 =aow d4 t  
Allied Capital Resources Limited 新联财务有限公司 Um ;kd&#x  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Mr6E/7g%  
allocation letter 拨款信件 C<he4n.  
allocation of fund 分配款项;预留款项 \; bW h  
allocation of profit 利润分配;溢利分配 3kLOoL?  
allocation warrant 拨款令 Kp_jy.e7&  
allotment 分配;配股 }(=ml7)v  
allotment notice 股份配售通知;配股通知 $e/*/.  
allotment of shares 股份分配 /{N))  
allowable 可获宽免;免税的 `F,zenk=  
allowable business loss 可扣除的营业亏损 >.Q0 Tx!P  
allowable expenses 可扣税的支出 ?~qC,N[  
allowance 免税额;津贴;备抵;准备金 [:i sZG*  
allowance for debts 债项的免税额 R^9"N?Q7;`  
allowance for depreciation by wear and tear 耗损折旧免税额 ida*]+ ~  
allowance for funeral expenses 殡殓费的免税额 11*"d#  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 |h1^G v  
allowance for repairs and outgoings 修葺及支出方面的免税额 a!.!2a&t  
allowance to debtor 给债务人的津贴 spiDm:Xe  
alteration of capital 资本更改 *IlQ5+3I  
alternate trustee 候补受托人 yv${M u  
amalgamation 合并 /v&`!nKu  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Am7| /  
ambit of charges 征税范围;收费范围 3#9M2O\T  
amended valuation 经修订的估值 ~'f8L #[M  
American Commodities Exchange 美国商品交易所 ct\<;I(H  
American Express Bank Limited 美国运通银行 0=m&^Jpp  
American Stock Exchange 美国证券交易所 fI[dhd6  
amortization 摊销 szn%wZW  
amount due from banks 存放银行同业的款项 Xr2J:1pgg  
amount due from banks abroad 存放海外银行同业的款项 zjoo{IH}  
amount due from holding companies 控股公司欠款 ,#%SK;1<  
amount due from local banks 存放本港银行同业的款项 bD@@tGr;W  
amount due to banks 银行同业的存款 {@\/a  
amount due to banks abroad 海外银行同业的存款 A}eOR=E  
amount due to holding companies 控股公司存款 Wy)('EM  
amount due to local banks 本港银行同业的存款 YnxU(v'\  
amount due to outport banks 外埠银行同业的存款 ?W<cB`J  
amount for note issue 发行纸币的款额 Y?.gfEXSQo  
amount of bond 担保契据的款额 >'0lw+a  
amount of consideration 代价款额 <W|1<=z(  
amount of contribution 供款数额 ,$i<@2/=m  
amount of indebtedness 负债款额 Qrz*Lvle h  
amount of principal of the loan 贷款本金额 SbJh(V-pr  
amount of rates chargeable 应征差饷数额 ]1Qi=2'  
amount of share capital 股本额 ;5RIwD  
amount of sums assured 承保款额 y(a}IM3~  
amount of variation 变动幅度 9R:(^8P8  
amount of vote 拨款数额 'WnpwY  
amount payable 应付款额 O<iI  
amount receivable 应收款额 3AP YO  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8a!2zwUBV  
analysis 分析 tAt;bYjb\  
ancillary risk 附属风险 #x|VfN5f  
annual account 周年帐目;周年帐目报表;年度决算;年结 >;.*  
annual accounting date 年结日期 Gavkil  
annual allowance 每年免税额;年积金;年度津贴;年津 .ftUhg  
annual balance 年度余额 C!kbZTO[p"  
annual disposable income 每年可动用收入 ]h!*T{:  
annual estimates 周年预算 Ris-tdg  
annual fee 年费 c.6QhE  
annual general meeting 周年大会 ,|QU] E @  
annual growth rate 年增率;每年增长率 Pd& ,G$l  
annual long-term supplement 长期个案每年补助金 /]l f>\x1  
annual pensionable emolument 可供计算退休金的年薪 s|p(KWo2U  
annual report 年报 +TWJNI  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +ks$UvtY  
annual return 周年报表;周年申报表;每年报税表格 xx}'l:}2 ]  
Annual Return Rules 《周年报表规则》 L.Vq1RU\"  
annual review of consumer prices 每年消费物价回顾 6fQ*X~| p  
annual roll-forward basis 逐年延展方式 Q^kMCrp  
annual salary 年薪 OMxxI6h  
annual statement 年度报表;年度决算表 rX)o3>q^?  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 v5gQ9  
annuitant 年金受益人 8\u;Wf  
annuity 年金 {!tOI  
annuity contract 年金合约 zlN+edgY#,  
annuity on human life 人寿年金 T)O]:v  
antecedent debt 先前的债项 b`?M9f5  
ante-dated cheque 倒填日期支票 ILIRI[7 (  
anticipated expenditure 预期开支 QJ6f EV$~  
anticipated net profit 预期纯利 =/f74s t  
anticipated revenue 预期收入 TR_(_Yd?36  
anti-inflation measure 反通货膨胀措施 R3cG<MjmK  
anti-inflationary stance 反通货膨胀立场 @>Biyb  
apparent deficit 表面赤字 &,Uc>L%m  
apparent financial solvency 表面偿债能力 RDJ82{  
apparent partner 表面合伙人 np&HEh 6  
application for personal assessment 个人入息课税申请书 $&NbLjeS  
application of fund 资金应用 >0ssza  
application to release as liquidator and to destruct the books of accounts and documents =1_jaDp  
申请免除清盘人职务及毁灭帐簿与文件 gFgcxe6  
appointed actuary 委任精算师 H.f9d.<W%  
appointed auditor 委任核数师;委任审计师 bv_AJ4gS  
appointed trustee 委任的受托人 1w6.   
appointer 委任人 8Q +TE;  
apportioned pro rata 按比例分摊 W|FNDP0  
apportionment 分配;分摊 ud!r*E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 C=M?  
apportionment formula 分摊方程式 &8.z$}m  
apportionment of estate duty 遗产税的分摊 l!Nvn$h m  
appraisal 估价;评估 Psg +\14  
appreciable growth 可观增长 N/`g?B[  
appreciable impact 显着影响 l'P[5'.  
appreciable increase 可观增长 Y~<rQ  
appreciation 增值;升值 b<48#Qy~l  
appreciation against other currencies 相对其他货币升值 ,\Z8*Jr3Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q&tFv;1w6  
appreciation tax 增值税 baA HP "  
appropriation 拨款;拨用;拨付 mn,=V[f  
appropriation account 拨款帐目 9eksCxFg  
Appropriation Bill 拨款法案 7Ljs4>%l9j  
appropriation-in-aid system 补助拨款办法 5 ,g$|,Shv  
approved assets 核准资产 `<bCq\+`  
approved basket stock 认可一篮子证券 \"{/yjO|4  
approved budget 核准预算 aj% `x4e A  
approved charitable donation 认可慈善捐款 N7%=K9  
approved charitable institution 认可慈善机构 d8 3+6d  
approved currency 核准货币;认可货币 48W:4B'l9  
approved estimates 核准预算 _zAc 5rS  
approved estimates of expenditure 核准开支预算 I]s:Ev[~  
approved overseas insurer 核准海外保险人 #{.pQi})  
approved overseas trust company 核准海外信托公司 a^(S!I  
approved pooled investment fund 核准汇集投资基金 h%4 ~0  
approved provident fund scheme 认可公积金计划 ^2(";.m  
approved provision 核准拨款 Yk x&6M@t  
approved redeemable share 核准可赎回股份 :6qUSE  
approved regional stock 认可地区性证券 {5?!`<fF  
approved retirement scheme 认可退休金计划 IiQWs1  
approved subordinated loan 核准附属贷款 Yf%[6Y{  
arbitrage 套戥;套汇;套利 9p!dQx  
arbitrageur 套戥者;套汇者 5LnB]dW  
arbitrary amount 临时款项 Qq6%53  
arrangement 措施;安排;协定 m  mw)C"  
arrears 欠款 t(Cq(.u`:  
arrears of pay 欠付薪酬 9QO!vx  
arrears of revenue 逾期未收税款;逾期未收的帐项 a?f5(qW3  
articles of association 组织章程;组织细则;组织章程细则 e /ppZ>  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 5k_Mj* {6  
ascertainment of profit 确定利润 Z.Lx^h+U  
"Asia Clear" “亚洲结算系统” GN8`xR{J*  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 .l" _ K  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 uugzIV)  
Asian Development Fund [ADF] 亚洲发展基金 M}{n6T6B  
Asian dollar bond 亚洲美元债券 4?* `:  
Asian dollar market 亚洲美元市场 t2`X!`  
Asian dollar rate 亚洲美元利率 xNkwTDN5  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 u:p:*u_^I  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 +U c&%Px  
asked price 沽盘;喊价;索价;卖方报价 \ltErd-  
assessable income 应评税入息 D z]}@Z*jK  
assessable loss 应评税亏损 C[HE4xF6  
assessable profit 应评税利润 VbY>l' rY  
assessable value 应评税值 =iPd@f"$  
assessed profit 估定利润 rYP8V >  
assessed value 经评估价值 u/K)y:ZZ  
assessment 评税;评定;估价;评税单 BBZ)H6TzL  
assessment number 评税编号;估价编号 cviN$oL  
assessment of additional tax 补加税评税 F\YcSDM  
assessment of performance 业绩评估;实绩评价 cPa 0n4  
Assessor 评税主任 yBD.Cs@  
asset price bubbles 资产价格泡沫 (>kBmK1Aj  
asset-backed securities 具资产保证的证券 '3Y0D1`v  
assets accretion 资产增值 \^^hG5f  
assets and liabilities 资产与负债 4%Z\G@0<'  
assets betterment statement 资产递增表;资产改进表 P,+ 0   
assets lending 实物放款;有抵押贷款 2t~7eI%d  
assets of the company passing on the death 死者去世时转移的公司资产 O=9VX  
assets pledged as security for liabilities 用作负债抵押的资产 p>w~T#17  
assets portfolio 资产投资组合 WL*W=(  
assets price 资产价格 $e^ :d  
assets quality 资产质素 M2;(+8 b  
assets realization 资产变现 J,&`iL-  
assets refinancing arrangement 资产再集资安排 ~P_d0A~T  
assets securitization 资产证券化 /(z0I.yE  
assets situated outside Hong Kong 在香港以外地方的资产 EUYa =-  
assets stripping 削减资产;拆卖资产 lFzQG:k@  
assets value 资产值 3IRRFIiO  
assignee 承让人 cC(ubUR  
assignment 转让;转让书;转让契 vX!dMJa0  
assignment of interest 权益转让 K.sj"#D  
assignment of letters patent and trade mark 专利证书及商标转让 { ?1 mY"  
assignment of property 物业转让;物业转让书 CgPZvB[  
assignment right 转让权 5i wikC=y  
assignor 转让人 cWy*K4O  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 :)3$&QdHT  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 <o"D/<XnB3  
associate member 附属会员 Dk. 9&9mz  
associated body corporate 相联法人团体 eUUD|U*b   
associated company 相联公司;联属公司 j)SgB7Q  
associated corporation 相联法团 au9Wo<mR  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4<K ,w{I  
公认会计师公会〔英国〕 LMhY"/hAXa  
Association of Futures Exchange Brokers 香港期货经纪协会 j#.-MfB  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Duo#WtC  
association of underwriters 承保人组织 SS<+fWXE  
assumption of control 接管 v"?PhO/{=  
assurance 担保;保险;转易;转易书 QY CNO#*  
assurance of interest 权益的转易 P*qNRP%  
at 19XX price 按一九XX年价格计算 BIB>U W  
at a discount 按赔价计算;按贴水价格计算;打折扣 o^"d2=  
at a premium 按溢价计算;按升水价格计算 7l|>  
at call 通知付款;按通知 ~QQ23k&  
at constant market price 按固定市价计算 1rzq$,O  
at constant price 按固定价格计算 \t~u : D  
at cost 按成本计算 hZF&PV5H  
at current market price 按当时市价计算;按现时市价计算 m@ 'I|!^  
at current price 按当时价格计算;按现时价格计算 ,uD*FSp>  
at factor cost 按要素成本计算;按生产要素成本计算 9@&Z`b_  
at money-of-the-day price 按付款当日价格计算 B}xo|:f!zj  
at or better 按指定或较佳价位〔买卖指令〕 {Z{NH:^  
at par 按面值计算;平价 qh'f,#dI}  
at sight 见票即付 H ]N/Y{  
at the close 按收市盘 rF j)5~  
at the opening 按开市盘 '<E8< bi  
attestation 见证;见证条款 Xrzh*sp  
at-the-money option 平价期权 <)*g7  
attorney 受权人;受托代表人 Q`wA"mw6k  
attornment 新拥有人承认书 C?c-V,  
attributable profit 可归属利润 NByN}e  
attributable share value 可归属股份价值 g)G7 kB/<p  
Auckland Stock Exchange 奥克兰证券交易所 SO jDtZ  
auction 拍卖 HjY-b*B  
auctioneer 拍卖商 7g<`w LAH  
audit 审计;核数 DEeL 48{R  
Audit Commission 审计署 xo"4mbTV  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 0bQiUcg/  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 06W=(fY  
audit review 帐目审查 K]]r OF  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ~!+h"%'t  
audited account 审计帐目;经审计的帐目 ^OcfM_4pN  
audited annual account 经审计的周年帐目 y&I|m  
audited balance sheet 经审计的资产负债表 igbb=@QBJ  
auditor 核数师;核数主任;审计师 p<nBS" /  
auditor's certificate 核数师证明书;审计师证明书 .j4ziRa-  
auditor's report 核数师报告;审计师报告 ]j#$.$q  
Aussie bond 澳元债券 .j'IYlv/P  
austerity budget 紧缩预算 YQ`#C #Wb  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 m ?tnk?oX  
Australia All Ordinaries Index 澳洲所有普通股票指数 hFPRC0ftE  
Australian Dollar [AUD] 澳元  $.]t1e7s  
Australian Options Market 澳大利亚期权市场 ,,j=RG_  
Australian Securities Commission 澳洲证券事务监察委员会 D/6@bcCSY  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 <rI$"=7  
Australian Stock Exchange 澳大利亚证券交易所 %T*+t"\)  
Austrian Schilling [ATS] 奥地利先令 pvdZ>D-IU  
authentication 认证;鉴证 HG 6{`i  
authority to purchase 委托购买证;委购书 [/,6O  
authorization 认可;核准;授权;授权书 Rw^YTv  
authorization by direction 指示授权 jN[6JY1  
authorization by instruction 指令授权 g~["O!K3  
authorization by warrant 令状授权 9@EnmtR  
authorization of unit trust 单位信托的认可 <cOE6;d#  
authorized agent 指定代理人 uV:uXQni``  
authorized capital 法定资本 (tz]!Aa{s  
authorized clerk 出市员 $YQ&\[pDA  
authorized dealer 认可交易商 O]LuL&=s y  
authorized financial institution 认可财务机构 ZV^J5wYE  
authorized fund 认可基金 Fmle|  
authorized fund house 获授权的基金公司;认可基金公司 78BuD[<X-  
authorized institution 认可机构 vl(v1[pU  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 t-'GRme  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 |0!97* H5  
authorized insurer 获授权保险人;获认可承保人 E4@fP] R+  
authorized investment 特准投资项目 `hf9rjy4  
authorized person 获授权人 \ ozy_s[  
authorized representative 获授权代表 jmzvp6N$8  
authorized share capital 法定股本 m@2xC,@  
automated quotation system 自动报价系统 a ^/20UFq  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Id 7  
自动交易系统〔香港期货交易所有限公司〕 cMk%]qfVo8  
automatic adjustment mechanism 自动调整机制 F"P:9`/  
automatic adjustment system 自动调整系统 '\YhRU  
Automatic Clearing House 自动票据交换所 $i] M6<Vxn  
automatic exchange rates accumulation system 自动化汇率累集系统 G[-jZ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 1mPS)X_  
automatic teller machine [ATM] 自动柜员机 VCtiZ4  
autopay 自动转帐 tf79Gb>  
available assets 可用资产 fw};.M  
available fiscal reserve 现存财政储备 Donf9]&U  
available profit 可用利润 Ph_m'fbf  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Y6DiISl  
average 平均;平均数;海损 9)hC,)5  
average basic salary 平均基本薪金 * rANf&y  
average consumer expenditure 平均消费开支;一般消费开支 LVtQ^ 5>8  
average cost 平均成本  o%4+I>  
average cost of land production 增辟土地平均成本 H#` ?toS  
average daily turnover 平均每日成交额 htSk2N/  
average daily wage rate 平均每日工资率 #_|^C(]!  
average expenditure pattern 平均开支模式 d~$t{46  
average growth rate 平均增长率 SLB iQd.  
average net fixed assets 固定资产平均净值 \> dG'  
average of relatives 相对价格平均数 ?0&>?-?  
average price 平均价格 li XD2N  
average propensity to consume 平均消费倾向;一般消费倾向 `8bp6}OD,  
average propensity to save 平均储蓄倾向;一般储蓄倾向 xEWa<P#.u  
average rate 平均率 /7)G"qG~F~  
average revenue 平均收入;平均收益 7+-}8&s yu  
average stock 平均库存;平均存货 Rp9iX~A`e  
average yearly rent 平均年租 S60`'!y  
avoidance of double taxation 避免双重课税 sgsMlZ3/  
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 b#^D8_9h  
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