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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: <\aeC2~M  
A share A股;甲类股份 g{65QP  
abatement of tax 减税;减扣免税额 XIHN6aQ{X  
ABN AMRO Bank N.V. 荷兰银行 _!\d?]Ya  
above-the-line expenditure 线上项目支出;经常预算支出 +2~k Hrv  
above-the-line receipt 线上项目收入;经常预算收入 ,kN;d}bg  
ABSA Asia Limited 南非联合亚洲有限公司 #< im?  
absolute change 绝对数值变更 6[> lzEZ  
absolute expenditure 实际开支 X*8y"~X|vq  
absolute guideline figure 绝对准则数字 *v>ZE6CL  
absolute interest 绝对权益 -u2i"I730  
absolute order of discharge 绝对破产解除令 n +~Dc[  
absolute profit margin 绝对利润幅度 xP9(J 0y  
absolute value 实值;绝对值 SUncQJJ0S*  
absolutely vested interest 绝对既得权益 :d36oiHKu  
absorbed cost 已吸收成本;已分摊成本 7F^d-  
absorption 吸收;分摊;合并 3$$E0`7.  
absorption rate 吸收率;摊配率;分摊率 -4a9BE".  
ACB Finance Limited 亚洲商业财务有限公司 #WpkL]g2+%  
acceptable form of reciprocity 合理的互惠条件 z^gJy,T  
acceptable rate 适当利率;适当汇率 K}V CFV  
acceptance agreement 承兑协议 ~GaGDS\V  
acceptance for honour 参加承兑 &NE e-cb[  
acceptor 承兑人;接受人;受票人 X%1TsCKMj  
acceptor for honour 参加承兑人 rH+OXGoB  
accident insurance 意外保险 ^QB[;g.O  
Accident Insurance Association of Hong Kong 香港意外保险公会 D6sw"V#  
accident insurance scheme 意外保险计划 k*.]*]   
accident year basis 意外年度基准 I2ek`t]  
accommodation 通融;贷款 &|>+LP@8  
accommodation bill 通融票据;空头票据 24mdhT|  
accommodation party 汇票代发人 H"C'<(4*\  
account balance 帐户余额;帐户结余 ]n22+]D  
account book 帐簿 _"DS?`z6  
account collected in advance 预收款项 4`IM[DIG~  
account current book 往来帐簿 y7R#PkQ~  
account of after-acquired property 事后取得的财产报告 m o0\t#jA  
account of defaulter 拖欠帐目 o\AnM5  
account payable 应付帐款 $`=p]  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 f-=\qSo  
account receivable 应收帐款 :$5A3i  
account receivable report 应收帐款报表 gg;r;3u  
account statement 结单;帐单;会计财务报表 E h%61/  
account title 帐户名称;会计科目 5jdZC(q5a  
accountant's report 会计师报告 ^[L(kHOGzk  
Accountant's Report Rules 会计师报告规则 J~Xv R  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ]$ew 5%  
Accounting Arrangements 《会计安排》 [uq>b|`R G  
accounting basis 会计基础 pMc6p0  
accounting by Official Receiver 破产管理署署长呈交的帐目 fCl}eXg6w  
Accounting Circular 《会计通告》 ]Z JoC!u  
accounting class 会计类别 XC4Z,,ah"  
accounting date 记帐日期;会计结算日期 ,g`%+s7u  
accounting for money 款项核算 c}x1-d8  
Accounting Officer 会计主任 X'9.fKp  
accounting period 会计报告期;会计期 X|M!Nt0'  
accounting policy 会计政策;会计方针 E-MPFL  
accounting practice 会计惯例 +jN}d=N-  
accounting principle 会计准则 DT1gy:?L  
accounting record 会计记录 x%P|T3Qy5  
accounting report 会计报告 "(koR Q  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Gn]36~)*H  
Accounting Society of China 中国会计学会 .p`4>XA  
accounting statement 会计报表 -+9[X*VCc  
accounting system 会计制度;会计系统 adON&<  
accounting transaction 会计事项;帐务交易 bQll;U^A  
accounting treatment 会计处理 ?Cq7_rq  
accounting year 会计年度 ntiS7g e1  
accretion 增值;添加 T X`X5j  
accrual 应计项目;应累算数目 #m+!<  
accrual basis 应计制;权责发生制 l{3B }_,  
accrual basis accounting 应计制会计;权责发生制会计 t<%0eu|  
accrue 应累算;应计 8OfQ :   
accrued benefit 应累算利益 '[F:uA  
accrued charges 应计费用 +)Te)^&v%  
accrued cumulative preference share dividend 应累算的累积优先股股息 Z5{a7U4z_  
accrued expenses 应累算费用 &dtk&P{  
accrued interest payable 应付利息;应计未付利息 <G"cgN#]  
accrued interest receivable 应收利息;应计未收利息 bRC243]g*A  
accrued right 累算权益 #%"q0"  
accruing profit 应累算的利润 4 p_C+4  
accumulated fiscal reserve 累积财政储备 MatXhP] Fi  
accumulated profit 累积利润;滚存溢利 (iIw }f)w  
accumulated reserve 累积储备 &{iC:zp  
accumulation of surplus income 累积收益盈余 3KLUH=)P  
acquired assets 既得资产 z*Sm5i&)_q  
acquisition 收购;购置;取得 _MBa&XEM  
acquisition cost 购置成本 Zw]`z*,yRA  
acquisition expenses 购置费用 yu?5t?vf  
acquisition of 100% interest 收购全部股权 XGlt^<`  
acquisition of control 取得控制权 Fc[KIG3@  
acquisition of fixed assets 购置固定资产 $o"nTl  
acquisition of shell “买壳” k<1yv$/mW  
acquisition price 收购价 QWmE:F[M~  
act of God 天灾 O9gq <d  
acting partner 执事合伙人 ;rh.6Dl  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Ku;fZN[g  
active partner 积极参与的合伙人 ^-;S&=  
active trading 交投活跃 E(qYCafC  
actual circulation 实际流通 iP/v "g"g  
actual cost 实际成本 U%{GLO   
actual expenditure 实际开支;实际支出 wI#8|,]"z  
actual income 实际入息;实际收入;实际收益 7AG|'s['=  
actual market 现货市场 ,RP-)j"Wff  
actual price 现货价;实际价格 gfk)`>E  
actual profit 实际利润 tz1@s nes  
actual quotation 实盘;实际价位;实际报价 \lL[08G  
actual year basis 按实际年度计算 !+x Q  
actuals 实货 ?}||?2=P  
actuarial investigation 精算调查 SNEhP5!  
actuarial principle 精算原则 c0Ug5Vr  
actuarial report 精算师报告 91 jRIB  
Actuarial Society of Hong Kong 香港精算学会  Xo^8o0xi  
actuarial valuation 精算师估值 AXfU$~  
actuary 精算师 8(3(kZxS  
ad referendum agreement 暂定协议;有待覆核的协定 iT@` dEZ .  
ad valorem duty 从价税;按值征税 >WLPE6E  
ad valorem duty system 从价税制 r)(5,*v  
ad valorem fee 从价费 P -m_],  
ad valorem tariff 从价关税 dQut8>0&  
additional allowance 额外免税额 '1<Z"InU  
additional amount for unexpired risk 未过期风险的额外款额 nx9PNl@?V  
additional assessable profit 补加应评税利润 zVhyAf  
additional assessment 补加评税 _ %s#Cb  
additional commitment 额外承担 {%jAp11y+O  
additional commitment vote 额外承担拨款 # @\3{;{R  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 wcHk]mLM  
additional dependent parent allowance 供养父母额外免税额 FOaA}D `]  
additional provision 额外拨款 gv!8' DKn  
additional stamp duty 附加印花税 Z0|5VLk,<{  
additional tax 补加税罚款;补加税款 pP\Cwo #,  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 !3Dq)ebBz  
adjudged bankrupt 被裁定破产 o7y<Zd`Bj  
adjudicated bankrupt 裁定破产人 J?4{#p  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 H7O~So*N5  
adjudication of bankruptcy 裁定破产;宣告破产 =4y gbk  
adjudication of insolvency 裁定无力偿还债务 *MJm:  
adjusted actual 经调整的实数;调整后的实数 Q G) s  
adjusted current assets 经调整的流动资产;调整后的流动资产 j:9M${~  
adjusted figure 经调整的数字;调整后的数额 HKN|pO3v  
adjusted liabilities 经调整的负债;调整后的负债 %V_ XY+o  
adjusted loss 经调整的亏损;调整后的亏损 dQX-s=XJ  
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 D{9a'0J  
adjusted profit 经调整的利润;调整后的利润 egmUUuO  
adjusted surplus 经调整的盈余额;调整后的盈余额 zcpL[@B  
adjusted value 经调整的价值;调整后的价值 u#05`i:Z  
adjustment 调整;修订;理算〔保险〕 !_glZ*tL  
adjustment centre 调剂中心 Q+CJd>B  
adjustment lag 调整过程的时间差距;调整时差 ; :e7Z^\/k  
adjustment mechanism 调整机制 ! FcGa  
adjustment of loss 亏损调整 KbJ6U75|f  
adjustment process 调整过程;调整程序 ^0,}y]5p  
adjustment range 调整幅度 aRd~T6I  
administered exchange rate 受管制汇率 6]4~]!  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 6:1`lsP  
administration expenses 行政费用 tldT(E6  
administration fee 手续费;行政费 [i.@q}c~E  
administration in bankruptcy 破产管理 vrn4yHoZ  
administration order 遗产管理令 t]c<HDCK  
administrator 管理人;遗产管理人 YOxgpQ:i  
administrator of the estate 遗产管理人 cS&KD@.  
admission of debt 债项承认书 O7.V>7Y9H  
admission of proof 接纳债权证明 UlXm4\@  
advance 放贷款项;垫付款项;预支款项;预付款项 9~ p;iiKGG  
advance account 暂支帐目;预付款帐户 EPo)7<|>  
advance compensation 预付补偿金 Z bRRDXk!  
advance from shareholder 股东垫款 zzG=!JR  
advance pending reimbursement 预支以待日后付还 ;R$G.5h  
advanced economy 先进经济体系 A#>wbHjWF  
advancement 预付;预付财产 5- dt0I@<  
advances warrant 垫款令 g&RpE41x  
advancing 贷出 "2e3 <:$  
adverse balance 逆差 l;$F[/3a  
adverse exchange 逆汇 "$BkO[IS  
advertisement addressed to shareholders 在报章刊登的致股东通告 }gSoBu  
advice for collection 托收通知书 *oO%+6nL  
advice of drawing 提款通知书;汇票通知书 t Cuvb  
advice of payment 付款通知 iGW(2.Z  
Advisory Committee [Securities and Futures Commission] g pciv  
谘询委员会〔证券及期货事务监察委员会〕 g$(Y\`zw  
Advisory Committee on Diversification 经济多元化谘询委员会 y"?`MzcJ0  
affidavit 誓章;遗产申报誓章 (>`_N%_  
affidavit of no receipt 述明无收款的誓章 4^(x)r &(?  
affiliate 联号;联营公司;附属公司 e9acI>^w  
affiliated company 附属公司;联号;联营公司 32GI+NN  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 s>9I#_4]  
affordability 负担能力 Vjs2Yenx  
African Development Bank [AfDB] 非洲开发银行 %<i sdvF  
after-acquired property 事后取得的财产 b:1B >  
after-hours dealing 市后交易 5nPvEN/  
after-tax profit 税后盈利;税后利润;税后溢利 O:]']' /  
agency agreement 代理协议 1N/4W6  
agency expenses 代理机构的开支 <Qq {&,Le  
agency fee 代理费 TtJX(N~  
Agency Law 《代理法》 He_O+[sc  
agent 代理人;承销人 H UJqB0D ?  
agent of company 公司代理人 "jZZ>\  
agent's fee 代理人费;经纪费 a-5UG#o  
aggregate 总计;总数;总体数字 #y\O+\4e  
aggregate amount 总款额;总额 &Vj @){  
aggregate assets and liabilities 总体资产与负债 $.,PteYK  
aggregate at constant price 按固定价格计算的总体数字 j;$f[@0o  
aggregate demand 总需求 bbL\xq^  
aggregate gross position 总持仓量 l@Lk+-[D  
aggregate limit 总限额 +m_ .?V6  
aggregate of salaries tax 合计薪俸税 V .Kjcy  
aggregate performance 总体表现;总体业绩 a$W O} g?  
aggregate supply 总体供应 AFt- V  
aggregate surplus 总盈余 V``|<`!gd  
aggregate total 整体总额 R6~6b&-8  
aggregate value 总值;合计价值 tbQY&TO1  
aggregated basis 合计基准 5{ap  
aggregated net chargeable income 合计应课税入息实额 S iNgV\('U  
aggregation 合并计算;合计;总和 &zn|),  
aggregation of incomes of husband and wife 夫妇入息合并计算 h]zok}$  
aggregation of property 财产的总和 ~XUUrg;  
agio 差价;贴水 rEr=Mi2  
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》 % :G78.  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Ehy(;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》 TF%n1H-sF  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment c((3B  
《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》 (JU8F-/9  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment (4Db%Iw  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 za>%hZf\  
agreement for a settlement 授产协议 P, x" ![6  
agreement for assignment 转让协议 |E13W  
agreement for sale 售卖协议;买卖协议 k(f),_  
agreement for sale and purchase 买卖协议 1P]J3o  
agreement for the payment of interest 支付利息协议 HSud$(w  
agreement for the repayment of money 还款协议 /{R ^J#  
agreement of reinsurance 再保险协议 fMwF|;  
Agricultural Bank of China 中国农业银行 qJ" (:~  
air passenger departure tax 飞机乘客离境税 .J.}}"+U  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 :7@[=n  
airport tax 机场税 8hV]t'/;  
alcohol duty 酒精税 uVYn,DB`  
alienation 让与;让渡;转让 :b9#e g  
alimony 生活费;赡养费 <B%wq>4S  
All Ordinaries Index [AOI] 所有普通股指数 b'( AVA  
all risks 全险;综合险 Ioe.[&o6B  
All Sales Record for Stock Market 《股票市场成交报告》 ]xf89[;0  
Allied Capital Resources Limited 新联财务有限公司 \m`IgP*  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ErN[maix#  
allocation letter 拨款信件 ' !huU   
allocation of fund 分配款项;预留款项 hLfWDf*T|  
allocation of profit 利润分配;溢利分配  2  
allocation warrant 拨款令 I/'>MDB!  
allotment 分配;配股 !fs ~ >  
allotment notice 股份配售通知;配股通知 mq{Z Q'  
allotment of shares 股份分配 $7X;FmlG&  
allowable 可获宽免;免税的 E[hSL#0  
allowable business loss 可扣除的营业亏损 /A5=L<T6F  
allowable expenses 可扣税的支出 czw:xG!&  
allowance 免税额;津贴;备抵;准备金 (,"%fc7<i  
allowance for debts 债项的免税额 Q3=X#FQ  
allowance for depreciation by wear and tear 耗损折旧免税额 D~inR3(}  
allowance for funeral expenses 殡殓费的免税额 ~N /%R>(v  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Sh;`<Ggi~  
allowance for repairs and outgoings 修葺及支出方面的免税额 %X\J%Fj  
allowance to debtor 给债务人的津贴 QM!UMqdj  
alteration of capital 资本更改 yS)k"XNb  
alternate trustee 候补受托人 B^19![v3T  
amalgamation 合并 Zn1((J7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  H#F"n"~$  
ambit of charges 征税范围;收费范围 W}F~vx.  
amended valuation 经修订的估值 wz+mFf  
American Commodities Exchange 美国商品交易所 :WH{wm|  
American Express Bank Limited 美国运通银行 HF*~bL  
American Stock Exchange 美国证券交易所 )fXxkOd  
amortization 摊销 5hqXMs  
amount due from banks 存放银行同业的款项 ko.% @Y(=  
amount due from banks abroad 存放海外银行同业的款项 z:UkMn[  
amount due from holding companies 控股公司欠款 0gyvRM@ x[  
amount due from local banks 存放本港银行同业的款项 D}%VZA}].  
amount due to banks 银行同业的存款 FoIK, MdJ  
amount due to banks abroad 海外银行同业的存款 =}ZY`O*/  
amount due to holding companies 控股公司存款 Z=hn }QY.(  
amount due to local banks 本港银行同业的存款 ZSlK   
amount due to outport banks 外埠银行同业的存款 ?:q"qwt$F  
amount for note issue 发行纸币的款额 0r@L A|P  
amount of bond 担保契据的款额 3{H!B&sb  
amount of consideration 代价款额 jHMP"(]  
amount of contribution 供款数额 y;0Zk~R$  
amount of indebtedness 负债款额 daY0;,>  
amount of principal of the loan 贷款本金额 M|y!,/'  
amount of rates chargeable 应征差饷数额 G>Bgw>#_  
amount of share capital 股本额 / /G&=i$  
amount of sums assured 承保款额 * *A JFc  
amount of variation 变动幅度 vU/sQt8  
amount of vote 拨款数额 qHrIs-NR  
amount payable 应付款额 5m;pHgkb  
amount receivable 应收款额 J bima>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m:EYOe,w  
analysis 分析 ")boY/ P/w  
ancillary risk 附属风险 q89yW)XG  
annual account 周年帐目;周年帐目报表;年度决算;年结 +=`w  
annual accounting date 年结日期 {3Gj rE  
annual allowance 每年免税额;年积金;年度津贴;年津 *~`oA~-Q  
annual balance 年度余额 \#h=pz+jb  
annual disposable income 每年可动用收入 Jx3a7CpX  
annual estimates 周年预算 7DW-brd   
annual fee 年费 fk#Ggp<  
annual general meeting 周年大会 4P2p|Gc3  
annual growth rate 年增率;每年增长率 ),<h6$  
annual long-term supplement 长期个案每年补助金 nP=/XiCj  
annual pensionable emolument 可供计算退休金的年薪 a$"Z\F:x  
annual report 年报 Pi&\GMzd  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /|Gz<nSc  
annual return 周年报表;周年申报表;每年报税表格 &=8ZGjR< }  
Annual Return Rules 《周年报表规则》 $ z+ =lF  
annual review of consumer prices 每年消费物价回顾 Z\-Gr 2k  
annual roll-forward basis 逐年延展方式 DL_M#c`<  
annual salary 年薪 hHt.N o  
annual statement 年度报表;年度决算表 ;r;>4+zn\  
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 L8;`*H  
annuitant 年金受益人 ]~WIGl"g  
annuity 年金 8BIPEY -I?  
annuity contract 年金合约 Xp^>SSt:4  
annuity on human life 人寿年金 B]D51R\}VE  
antecedent debt 先前的债项 X bV?=  
ante-dated cheque 倒填日期支票 -r_Pp}s  
anticipated expenditure 预期开支 XF4NRs  
anticipated net profit 预期纯利 RvW>kATb_F  
anticipated revenue 预期收入 OUHd@up@n  
anti-inflation measure 反通货膨胀措施 Qe<c@i"  
anti-inflationary stance 反通货膨胀立场 QD[l 6  
apparent deficit 表面赤字 ^w RD|  
apparent financial solvency 表面偿债能力 P.|g4EdND  
apparent partner 表面合伙人 ~fA H6FdZ\  
application for personal assessment 个人入息课税申请书 iow8H' F  
application of fund 资金应用 =66,$~g{  
application to release as liquidator and to destruct the books of accounts and documents w68VOymD/  
申请免除清盘人职务及毁灭帐簿与文件 I>3G"[t  
appointed actuary 委任精算师 RML'C:1  
appointed auditor 委任核数师;委任审计师 Zfr?(y+3  
appointed trustee 委任的受托人 * 8D(Lp1  
appointer 委任人 vCR\lR+  
apportioned pro rata 按比例分摊 TwE&5F*  
apportionment 分配;分摊 nYY'hjZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 MU_ >+Wnf  
apportionment formula 分摊方程式 b~G|Bhxa  
apportionment of estate duty 遗产税的分摊 RK]."m0c~#  
appraisal 估价;评估 '$OLU[(Y  
appreciable growth 可观增长 TLzcQ|  
appreciable impact 显着影响 RA62Z&W3  
appreciable increase 可观增长 XG6UV('  
appreciation 增值;升值 )\0c2_w>  
appreciation against other currencies 相对其他货币升值 Z Q9's  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )&elr,b /y  
appreciation tax 增值税 f1VA61z{)  
appropriation 拨款;拨用;拨付 20uR?/|@  
appropriation account 拨款帐目 =7("xz %  
Appropriation Bill 拨款法案 @}N;C ..Y$  
appropriation-in-aid system 补助拨款办法 hmd,g>J:<  
approved assets 核准资产 T\HP5&  
approved basket stock 认可一篮子证券 X"G3lG  
approved budget 核准预算 y+[wlo&WC  
approved charitable donation 认可慈善捐款 Yc'7F7.<6  
approved charitable institution 认可慈善机构 [26([H  
approved currency 核准货币;认可货币 YI?y_S  
approved estimates 核准预算 Y6 @A@VJ  
approved estimates of expenditure 核准开支预算 ].w$b)G   
approved overseas insurer 核准海外保险人 }oTac  
approved overseas trust company 核准海外信托公司 e.g$|C^$m  
approved pooled investment fund 核准汇集投资基金 (3G]-  
approved provident fund scheme 认可公积金计划 k@R)_,2HH  
approved provision 核准拨款 80M4~'3  
approved redeemable share 核准可赎回股份 KK*"s^ L  
approved regional stock 认可地区性证券 w4+bzdZ  
approved retirement scheme 认可退休金计划 ?3i-wpzMp  
approved subordinated loan 核准附属贷款 QPa&kl  
arbitrage 套戥;套汇;套利 sXSZ#@u,WN  
arbitrageur 套戥者;套汇者 pKSVT  
arbitrary amount 临时款项 ZjJEjw  
arrangement 措施;安排;协定 T+/Gz'  
arrears 欠款 , v6[#NU_Z  
arrears of pay 欠付薪酬 ex2*oqAdX  
arrears of revenue 逾期未收税款;逾期未收的帐项 Ih95&HsdC  
articles of association 组织章程;组织细则;组织章程细则 c~Hq.K$d  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 LNU9M>  
ascertainment of profit 确定利润 =l3* { ?G  
"Asia Clear" “亚洲结算系统” Zt[1RMO  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @le23+q  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 R=M${u<t  
Asian Development Fund [ADF] 亚洲发展基金 {Z|.-~W  
Asian dollar bond 亚洲美元债券 s.I=H^ T  
Asian dollar market 亚洲美元市场 f;%4O'  
Asian dollar rate 亚洲美元利率 \G*vY#]  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 (sn|`k3I  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 7[V'3  
asked price 沽盘;喊价;索价;卖方报价 Z)(C7,Xu  
assessable income 应评税入息 /T*]RO4%>]  
assessable loss 应评税亏损 *Mqg_} 0Y  
assessable profit 应评税利润 FyQ^@@  
assessable value 应评税值 )P.|Xk:r  
assessed profit 估定利润 lBTgI"n=eK  
assessed value 经评估价值 D058=}^HE  
assessment 评税;评定;估价;评税单 B: uW(E  
assessment number 评税编号;估价编号 'gE_xn7j  
assessment of additional tax 补加税评税 G";yqG  
assessment of performance 业绩评估;实绩评价 ziy~~J  
Assessor 评税主任 zn3i2MWS  
asset price bubbles 资产价格泡沫 [w~1e)D  
asset-backed securities 具资产保证的证券 e:.Xs  
assets accretion 资产增值 _W*3FH  
assets and liabilities 资产与负债 ,[^P  
assets betterment statement 资产递增表;资产改进表 Wm.SLr,o0  
assets lending 实物放款;有抵押贷款 rq6(^I  
assets of the company passing on the death 死者去世时转移的公司资产 p2 y h  
assets pledged as security for liabilities 用作负债抵押的资产 gzHjD-g-<  
assets portfolio 资产投资组合 s\Cl3  
assets price 资产价格 Ph.$]yQCc]  
assets quality 资产质素 }EO n=*  
assets realization 资产变现 +;z4.C{gM  
assets refinancing arrangement 资产再集资安排 4aZsz,=  
assets securitization 资产证券化 e}}xZ%$4|  
assets situated outside Hong Kong 在香港以外地方的资产 n|L.d BAs]  
assets stripping 削减资产;拆卖资产 obX|8hTL%  
assets value 资产值 _&JlE$ua7  
assignee 承让人 Ty]CdyL$  
assignment 转让;转让书;转让契 5NeEDY 2%#  
assignment of interest 权益转让 'F[QE9]*  
assignment of letters patent and trade mark 专利证书及商标转让 AC(}cMM+  
assignment of property 物业转让;物业转让书 s6).?oE  
assignment right 转让权 \"PlM!0du  
assignor 转让人 ;mo}$^49*  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 L1"X`Pz[}  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 P5vMy'1X  
associate member 附属会员 Ef$xum{  
associated body corporate 相联法人团体 -acW[$t  
associated company 相联公司;联属公司  Jb {m  
associated corporation 相联法团 z/rN+ ,  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] #!y|cP~;I  
公认会计师公会〔英国〕 P67r+P,  
Association of Futures Exchange Brokers 香港期货经纪协会 !Nl"y'B|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 v?h#Ym3e<  
association of underwriters 承保人组织 &2#x(v  
assumption of control 接管 K22W=B)Ln  
assurance 担保;保险;转易;转易书 NCSb`SC:  
assurance of interest 权益的转易 /tP"r}l   
at 19XX price 按一九XX年价格计算 !OWV* v2  
at a discount 按赔价计算;按贴水价格计算;打折扣 4y21v|(9  
at a premium 按溢价计算;按升水价格计算 D@4hQC\  
at call 通知付款;按通知 A"z')   
at constant market price 按固定市价计算 T?7 ZF+yo6  
at constant price 按固定价格计算 OjeM#s#N!  
at cost 按成本计算 JYKA@sZHe  
at current market price 按当时市价计算;按现时市价计算 [>?B`1;@  
at current price 按当时价格计算;按现时价格计算 KY"W{D9ib  
at factor cost 按要素成本计算;按生产要素成本计算 I%*o7"  
at money-of-the-day price 按付款当日价格计算 +5);"71  
at or better 按指定或较佳价位〔买卖指令〕 ;Cyt2]F  
at par 按面值计算;平价 w>VM--  
at sight 见票即付 -oe&1RrdVg  
at the close 按收市盘 D@d/O  
at the opening 按开市盘 ycCEXu2F  
attestation 见证;见证条款 Te!q(;L`4  
at-the-money option 平价期权 Z^`>;n2  
attorney 受权人;受托代表人 G*Z4~-E4*  
attornment 新拥有人承认书 Dw6Q2Gnv  
attributable profit 可归属利润 |yN7#O-D  
attributable share value 可归属股份价值 le|e 4f*+  
Auckland Stock Exchange 奥克兰证券交易所 }QG6KJh_%  
auction 拍卖 HHoh//(\  
auctioneer 拍卖商 Z:9"7^+  
audit 审计;核数 WRFzb0;01  
Audit Commission 审计署 W/{HZ< :.  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 7=mU["raz`  
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〕 @ou g^]a  
audit review 帐目审查 HK5\i@G+<  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 P*R`3Y,  
audited account 审计帐目;经审计的帐目 \\x``*  
audited annual account 经审计的周年帐目 +~02j1Jx  
audited balance sheet 经审计的资产负债表 01#a  
auditor 核数师;核数主任;审计师 = ?T'@C  
auditor's certificate 核数师证明书;审计师证明书  @;d(>_n  
auditor's report 核数师报告;审计师报告 aLuxCobV  
Aussie bond 澳元债券 aeE9dV~  
austerity budget 紧缩预算 T3)/?f?|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ^^)D!I"cA,  
Australia All Ordinaries Index 澳洲所有普通股票指数 A^ t[PKM"  
Australian Dollar [AUD] 澳元 Kv!CL9^LX7  
Australian Options Market 澳大利亚期权市场 )MW.Y  
Australian Securities Commission 澳洲证券事务监察委员会 oXV  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ~n|*-rca  
Australian Stock Exchange 澳大利亚证券交易所 SH5GW3\h  
Austrian Schilling [ATS] 奥地利先令 xC!,v 0&  
authentication 认证;鉴证 3@s|tm1  
authority to purchase 委托购买证;委购书 q}tLOVu1  
authorization 认可;核准;授权;授权书 xQ7>u -^  
authorization by direction 指示授权 .v0.wG  
authorization by instruction 指令授权 RP z0WP  
authorization by warrant 令状授权 SgFyv<6>:  
authorization of unit trust 单位信托的认可 Y-@K@Zu]?  
authorized agent 指定代理人 B]InOlc47  
authorized capital 法定资本 &FIPEe#n  
authorized clerk 出市员 4wMKl6mL  
authorized dealer 认可交易商 S#_i<u$$  
authorized financial institution 认可财务机构 qS|bpC0x  
authorized fund 认可基金 TQ.d|{B[  
authorized fund house 获授权的基金公司;认可基金公司 "+r8izB  
authorized institution 认可机构 7oh6G  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构  ]6W#P7  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 b 9F=}.4  
authorized insurer 获授权保险人;获认可承保人 .z7F58  
authorized investment 特准投资项目 >j_,3{eJ  
authorized person 获授权人 TR5"K{WDx  
authorized representative 获授权代表 :_i1)4[!  
authorized share capital 法定股本 GmPNzHDb  
automated quotation system 自动报价系统 +KrV!Taf  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] rM<c;iQ  
自动交易系统〔香港期货交易所有限公司〕 S;a{wYF6v  
automatic adjustment mechanism 自动调整机制 \O^b|0zc  
automatic adjustment system 自动调整系统 I/_`/mQ  
Automatic Clearing House 自动票据交换所 -?&wD["y  
automatic exchange rates accumulation system 自动化汇率累集系统 UP 75}h9  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ZVR0Kzu?Ra  
automatic teller machine [ATM] 自动柜员机 W$v5o9\Px  
autopay 自动转帐 uRh`qnL  
available assets 可用资产 0^5SL/2  
available fiscal reserve 现存财政储备 `\(Fax  
available profit 可用利润 {(Drw~/@  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 [>oq~[e)?  
average 平均;平均数;海损 89U<9j   
average basic salary 平均基本薪金 P+wV.pF|  
average consumer expenditure 平均消费开支;一般消费开支 Wb68")$  
average cost 平均成本 yfnqu4Cn  
average cost of land production 增辟土地平均成本 uK="#1z cC  
average daily turnover 平均每日成交额 +kd88Fx  
average daily wage rate 平均每日工资率 e$45OL  
average expenditure pattern 平均开支模式 959&I0=g"  
average growth rate 平均增长率 J}hi)k  
average net fixed assets 固定资产平均净值 S`5^H~  
average of relatives 相对价格平均数 +D*b!5[  
average price 平均价格 b-@6w(j  
average propensity to consume 平均消费倾向;一般消费倾向 T8JM4F  
average propensity to save 平均储蓄倾向;一般储蓄倾向 peY(4#  
average rate 平均率 W0K&mBu  
average revenue 平均收入;平均收益 SVpvx`&kT  
average stock 平均库存;平均存货 6cb;iA  
average yearly rent 平均年租 U z>5!_  
avoidance of double taxation 避免双重课税 5Q^ L"&0  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
恩 不错 不过建议这些帖子发到一张里面 或者一张里面发5个字母单词 &$.Vi&{.  
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