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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: m/" J s  
A share A股;甲类股份 ?GfxBZWJ  
abatement of tax 减税;减扣免税额 1::LN(`<  
ABN AMRO Bank N.V. 荷兰银行 ] EV`dIk  
above-the-line expenditure 线上项目支出;经常预算支出 ~RCg.&[ou  
above-the-line receipt 线上项目收入;经常预算收入 M0 L-u  
ABSA Asia Limited 南非联合亚洲有限公司 7>KQRLw  
absolute change 绝对数值变更 [DL|Ht>  
absolute expenditure 实际开支 tUrNp~ve,  
absolute guideline figure 绝对准则数字 ?0m?7{  
absolute interest 绝对权益 u<C $'V  
absolute order of discharge 绝对破产解除令 h/{8bC@bi  
absolute profit margin 绝对利润幅度 Bf+^O)Ns^  
absolute value 实值;绝对值 YjL t&D:IZ  
absolutely vested interest 绝对既得权益 W`5a:"Vg  
absorbed cost 已吸收成本;已分摊成本 oB3q AP  
absorption 吸收;分摊;合并 {[N?+ZJD*L  
absorption rate 吸收率;摊配率;分摊率 cPm~` Zd  
ACB Finance Limited 亚洲商业财务有限公司 >z5Oy  
acceptable form of reciprocity 合理的互惠条件 lf;~5/%wMG  
acceptable rate 适当利率;适当汇率 b<8q 92F  
acceptance agreement 承兑协议 #9INX`s-  
acceptance for honour 参加承兑 k|l5"&K~.  
acceptor 承兑人;接受人;受票人 k5g@myb-  
acceptor for honour 参加承兑人 .h a`)@MsZ  
accident insurance 意外保险 ;i}i5yv2  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^YqbjL  
accident insurance scheme 意外保险计划 %db3f z  
accident year basis 意外年度基准 <qr^Nyo4  
accommodation 通融;贷款 ,Z?m`cx  
accommodation bill 通融票据;空头票据 #[Z<=i~C  
accommodation party 汇票代发人 (A2U~j?Ry}  
account balance 帐户余额;帐户结余 -#daBx ?  
account book 帐簿 YI/{TL8*KK  
account collected in advance 预收款项 h k/+  
account current book 往来帐簿 %5`r-F  
account of after-acquired property 事后取得的财产报告 +fkP+RVY  
account of defaulter 拖欠帐目 s5nB(L*Pjp  
account payable 应付帐款 8KZ$ F>T]>  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Pb3EnNqYbM  
account receivable 应收帐款  w}"!l G  
account receivable report 应收帐款报表 |E? ,xWN  
account statement 结单;帐单;会计财务报表 |c=d;+  
account title 帐户名称;会计科目 J/L)3y   
accountant's report 会计师报告 +&(J n  
Accountant's Report Rules 会计师报告规则 <Ak:8&$O  
accounting and auditing procedure 会计与审计程序;会计与核数程序 8b{U tT  
Accounting Arrangements 《会计安排》 f8R+7Ykx  
accounting basis 会计基础 sN;(/O  
accounting by Official Receiver 破产管理署署长呈交的帐目 FzA{U O  
Accounting Circular 《会计通告》 bd.j,4^  
accounting class 会计类别  Ls lM$  
accounting date 记帐日期;会计结算日期 3g^IXm:K$  
accounting for money 款项核算 }WA<=9e  
Accounting Officer 会计主任 M\9IlV?'  
accounting period 会计报告期;会计期 &^AzIfX}Gw  
accounting policy 会计政策;会计方针 |e~u!V\m  
accounting practice 会计惯例 >}70]dN7b  
accounting principle 会计准则 4 iik5  
accounting record 会计记录 [2=^C=52  
accounting report 会计报告 MPqY?KF  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 m9%yR"g9  
Accounting Society of China 中国会计学会  {`tHJ|8  
accounting statement 会计报表 4$ ..r4@  
accounting system 会计制度;会计系统 w4NZt|>5j;  
accounting transaction 会计事项;帐务交易 pb~Ps#"Zg  
accounting treatment 会计处理 PkjT&e)  
accounting year 会计年度 is64)2F](  
accretion 增值;添加 #)Ep(2  
accrual 应计项目;应累算数目 eB)UXOu1  
accrual basis 应计制;权责发生制 o`oRG)QC  
accrual basis accounting 应计制会计;权责发生制会计 3D{82*&  
accrue 应累算;应计 [kVpzpGr  
accrued benefit 应累算利益 b?sA EU;  
accrued charges 应计费用 ZCj>MA  
accrued cumulative preference share dividend 应累算的累积优先股股息 *oKgP8CF  
accrued expenses 应累算费用 IvPA|8(  
accrued interest payable 应付利息;应计未付利息 B8`R(vu;  
accrued interest receivable 应收利息;应计未收利息 -Mr{+pf  
accrued right 累算权益 -$xKv4  
accruing profit 应累算的利润 MoZU(j  
accumulated fiscal reserve 累积财政储备 e|S+G6 :O2  
accumulated profit 累积利润;滚存溢利 B 9%yd*SJ  
accumulated reserve 累积储备 6wa<'!   
accumulation of surplus income 累积收益盈余 8''9@xz  
acquired assets 既得资产 <{3q{VW*  
acquisition 收购;购置;取得 7Ntjx(b$"h  
acquisition cost 购置成本  s$K@X `  
acquisition expenses 购置费用 rOs)B21/  
acquisition of 100% interest 收购全部股权 u?F7 L8q]  
acquisition of control 取得控制权 B.h0" vJ  
acquisition of fixed assets 购置固定资产 mvUVy1-c  
acquisition of shell “买壳” @hE7r-}]  
acquisition price 收购价 kxcgOjrmI  
act of God 天灾 E!:.G+SEl  
acting partner 执事合伙人 #-l!`\@  
active market 买卖活跃的市场;交投畅旺的市场;旺市  "Nk`RsW  
active partner 积极参与的合伙人 T3=-UYx]  
active trading 交投活跃 .%-6&%1  
actual circulation 实际流通 Tb>IHoil  
actual cost 实际成本 8:;u v7p  
actual expenditure 实际开支;实际支出 k#{lt-a/  
actual income 实际入息;实际收入;实际收益 9\\@I =;  
actual market 现货市场 ~ nLkn#Z  
actual price 现货价;实际价格 T2c_vY   
actual profit 实际利润 J"m%q\'  
actual quotation 实盘;实际价位;实际报价 {s9y@c*15.  
actual year basis 按实际年度计算 ]L5Z=.z&  
actuals 实货 AJJ%gxqGq  
actuarial investigation 精算调查 >FK)p   
actuarial principle 精算原则 ,Y78Q  
actuarial report 精算师报告 w*|=k~z  
Actuarial Society of Hong Kong 香港精算学会 Sn{aHH  
actuarial valuation 精算师估值 n_e}>1_  
actuary 精算师 mtiO7w"M\7  
ad referendum agreement 暂定协议;有待覆核的协定 ' lQ  
ad valorem duty 从价税;按值征税 3j[w -Lfp  
ad valorem duty system 从价税制 #n6FQ$l8m  
ad valorem fee 从价费 *y":@T  
ad valorem tariff 从价关税 %[+a[/  
additional allowance 额外免税额 %fex uy4  
additional amount for unexpired risk 未过期风险的额外款额 wN/*|?`Z  
additional assessable profit 补加应评税利润 G}Qk!r  
additional assessment 补加评税 d()zW7}W  
additional commitment 额外承担 =R"Eb1  
additional commitment vote 额外承担拨款 M ,.0[+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )'/nS$\E:  
additional dependent parent allowance 供养父母额外免税额 j\jL[hG_  
additional provision 额外拨款 x mrugNRg  
additional stamp duty 附加印花税 WrIL]kJw^  
additional tax 补加税罚款;补加税款 6Zl.Lh  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 8AC. 2 v?_  
adjudged bankrupt 被裁定破产 "(HA9:  
adjudicated bankrupt 裁定破产人 |wyJh"4!  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 b a1$kU  
adjudication of bankruptcy 裁定破产;宣告破产 l,^i5t'  
adjudication of insolvency 裁定无力偿还债务 7g4M/?H}K  
adjusted actual 经调整的实数;调整后的实数 rU2YMghE  
adjusted current assets 经调整的流动资产;调整后的流动资产 R &1mo  
adjusted figure 经调整的数字;调整后的数额 3. K{T  
adjusted liabilities 经调整的负债;调整后的负债 Lk8W&|;0|  
adjusted loss 经调整的亏损;调整后的亏损 5<:VJC<  
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 E)rOlh7  
adjusted profit 经调整的利润;调整后的利润 O,V6hU/ *  
adjusted surplus 经调整的盈余额;调整后的盈余额 x):k#cu[L  
adjusted value 经调整的价值;调整后的价值 76u/WC>B  
adjustment 调整;修订;理算〔保险〕 G{&yzHAuae  
adjustment centre 调剂中心 Mo?t[]L   
adjustment lag 调整过程的时间差距;调整时差 D-2v>l_  
adjustment mechanism 调整机制 Bp=oTC G  
adjustment of loss 亏损调整 priT 7!  
adjustment process 调整过程;调整程序 e$FAhwpon  
adjustment range 调整幅度 n '0 $>Q  
administered exchange rate 受管制汇率 5pKvNLy.t  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 oZ\qT0*eb  
administration expenses 行政费用 kL2Zr  
administration fee 手续费;行政费 F'Y 2f6B  
administration in bankruptcy 破产管理 `lV  
administration order 遗产管理令 mV! @oNCK  
administrator 管理人;遗产管理人 ~T p8>bmSR  
administrator of the estate 遗产管理人 f>"!-3  
admission of debt 债项承认书 :<WQ;q  
admission of proof 接纳债权证明 I!soV0V U]  
advance 放贷款项;垫付款项;预支款项;预付款项 :+?W  
advance account 暂支帐目;预付款帐户 yjM@/b  
advance compensation 预付补偿金 vS24;:f  
advance from shareholder 股东垫款 cA (e "N  
advance pending reimbursement 预支以待日后付还 ,;+91lR3  
advanced economy 先进经济体系 P(YG@  
advancement 预付;预付财产 wn A%Nh7  
advances warrant 垫款令 w$U/;C  
advancing 贷出 t}c}@i_c  
adverse balance 逆差 +ia(%[  
adverse exchange 逆汇 n.)[MC}  
advertisement addressed to shareholders 在报章刊登的致股东通告 Fv7%TK{oe  
advice for collection 托收通知书 44fq1<.K  
advice of drawing 提款通知书;汇票通知书 _:fO)gs|1  
advice of payment 付款通知 D-b2E6 o6  
Advisory Committee [Securities and Futures Commission] 5M\=+5wB  
谘询委员会〔证券及期货事务监察委员会〕 A 4W  
Advisory Committee on Diversification 经济多元化谘询委员会 !7"K>m<  
affidavit 誓章;遗产申报誓章 5qtmb4R~  
affidavit of no receipt 述明无收款的誓章 EV?47\ ~  
affiliate 联号;联营公司;附属公司 ZR01<V  
affiliated company 附属公司;联号;联营公司 R6WgA@Z|r  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ah!O&ECh  
affordability 负担能力 afP&+ 5t@O  
African Development Bank [AfDB] 非洲开发银行 UmD-7Fd  
after-acquired property 事后取得的财产 %&=(,;d  
after-hours dealing 市后交易 rJc)< OZjT  
after-tax profit 税后盈利;税后利润;税后溢利 gA 6h5F)_  
agency agreement 代理协议 ,p/b$d1p  
agency expenses 代理机构的开支 Y +_5"LV  
agency fee 代理费 7N59B z  
Agency Law 《代理法》 dD.d?rnZq7  
agent 代理人;承销人 ,b.4uJg'  
agent of company 公司代理人 ?od}~G4s#  
agent's fee 代理人费;经纪费 sG1]A:_<C  
aggregate 总计;总数;总体数字 ap$ tu3j  
aggregate amount 总款额;总额 YaJ{"'}  
aggregate assets and liabilities 总体资产与负债 N5rG.6K  
aggregate at constant price 按固定价格计算的总体数字 i\Q"a B"r  
aggregate demand 总需求 E][{RTs  
aggregate gross position 总持仓量 N>nvt.`P  
aggregate limit 总限额 >&TnTv?I  
aggregate of salaries tax 合计薪俸税 4xpWO6Q  
aggregate performance 总体表现;总体业绩 z)Q^j>%  
aggregate supply 总体供应 3!oQmG_T  
aggregate surplus 总盈余 ^tKOxW# a  
aggregate total 整体总额 4{pemqS*  
aggregate value 总值;合计价值 <% 3SI.  
aggregated basis 合计基准 q V UUuyF  
aggregated net chargeable income 合计应课税入息实额 wq_oh*"  
aggregation 合并计算;合计;总和 | 8L`osg  
aggregation of incomes of husband and wife 夫妇入息合并计算 %d[xr h  
aggregation of property 财产的总和 rX>y>{w~  
agio 差价;贴水 K%TKQ<R|  
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》 < 8 Y<w|Hh  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment n-b<vEZw#  
《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》 P7k$^n  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment !{ESeBSCG  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 gy,TT<1)  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Ualq>J5-m-  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 "O*W]e  
agreement for a settlement 授产协议 ATmqq)\s  
agreement for assignment 转让协议 h^_taAdS`  
agreement for sale 售卖协议;买卖协议 ,pa&he  
agreement for sale and purchase 买卖协议 |Q)w3\S$  
agreement for the payment of interest 支付利息协议 M+R)P +  
agreement for the repayment of money 还款协议 j.'"CU  
agreement of reinsurance 再保险协议 \`p~b(  
Agricultural Bank of China 中国农业银行 FvNSu"O~K1  
air passenger departure tax 飞机乘客离境税 v.LUK  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 =E~5&W7  
airport tax 机场税 V&+$V q  
alcohol duty 酒精税 3 cW"VrFy9  
alienation 让与;让渡;转让 g\{! 21M  
alimony 生活费;赡养费 :k )<1ua  
All Ordinaries Index [AOI] 所有普通股指数 %1?V6&  
all risks 全险;综合险 kdMS"iN8x  
All Sales Record for Stock Market 《股票市场成交报告》 CygV_q  
Allied Capital Resources Limited 新联财务有限公司 v4>"p!_C  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 x^O2Lj,w\  
allocation letter 拨款信件 7f Tg97eF  
allocation of fund 分配款项;预留款项 ^'I5]cRa  
allocation of profit 利润分配;溢利分配 M7<#=pX&  
allocation warrant 拨款令 @oc%4~zl  
allotment 分配;配股 NDa|.,  
allotment notice 股份配售通知;配股通知 0G\myv  
allotment of shares 股份分配 8~Hs3\Hp  
allowable 可获宽免;免税的 'kg]|"M  
allowable business loss 可扣除的营业亏损 '-]BSU  
allowable expenses 可扣税的支出 qddT9U|8~  
allowance 免税额;津贴;备抵;准备金 8!%"/*P$  
allowance for debts 债项的免税额 ~W*j^+T"  
allowance for depreciation by wear and tear 耗损折旧免税额 &aAo:pj  
allowance for funeral expenses 殡殓费的免税额 ,Ho.O7H  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 I.0P7eA-  
allowance for repairs and outgoings 修葺及支出方面的免税额 [O+^eE6h  
allowance to debtor 给债务人的津贴 >\.[}th}  
alteration of capital 资本更改 U8$dG)PhA  
alternate trustee 候补受托人 k mr 4cU5  
amalgamation 合并 Cbg#Yz~/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 B{UoNm@  
ambit of charges 征税范围;收费范围 6N+)LF}P b  
amended valuation 经修订的估值 F4<2.V)#-  
American Commodities Exchange 美国商品交易所 G1^!ej  
American Express Bank Limited 美国运通银行 YB3=ij!K  
American Stock Exchange 美国证券交易所 >;r05,mc  
amortization 摊销 dlzamoS@AR  
amount due from banks 存放银行同业的款项 Ru')X{]25  
amount due from banks abroad 存放海外银行同业的款项 )zt4'b\)v  
amount due from holding companies 控股公司欠款 RrpF i'R  
amount due from local banks 存放本港银行同业的款项 "sx&8H"  
amount due to banks 银行同业的存款 HeifFJn  
amount due to banks abroad 海外银行同业的存款 Y9L6W+=T  
amount due to holding companies 控股公司存款 N_k6UA9  
amount due to local banks 本港银行同业的存款 LLY;IUK!R  
amount due to outport banks 外埠银行同业的存款 eL?si!ZL^  
amount for note issue 发行纸币的款额 5"~^;O  
amount of bond 担保契据的款额 HgATH  
amount of consideration 代价款额 ]bE?n.NwZ  
amount of contribution 供款数额 Hpg;?xAT  
amount of indebtedness 负债款额 b-zX3R;  
amount of principal of the loan 贷款本金额 / cen# pb  
amount of rates chargeable 应征差饷数额 to|9)\  
amount of share capital 股本额 RZh)0S>J  
amount of sums assured 承保款额 4bzn^  
amount of variation 变动幅度 4"(zi5`e  
amount of vote 拨款数额 OLup`~  
amount payable 应付款额 "s<l Lgi  
amount receivable 应收款额 []3}(8yxGb  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v!h-h&p O7  
analysis 分析 UBHQzc+,  
ancillary risk 附属风险 GFa/9Bi  
annual account 周年帐目;周年帐目报表;年度决算;年结 4^ 6L])y  
annual accounting date 年结日期 Tn-]0hWkP  
annual allowance 每年免税额;年积金;年度津贴;年津 ]]o[fqD-Zn  
annual balance 年度余额 >D4Ez  
annual disposable income 每年可动用收入 6jo&i  
annual estimates 周年预算 B]F7t4Y!  
annual fee 年费 p}7&x[fTLk  
annual general meeting 周年大会 P}QbxkS 8  
annual growth rate 年增率;每年增长率 PM>XT  
annual long-term supplement 长期个案每年补助金 AHD%6 \$  
annual pensionable emolument 可供计算退休金的年薪 W*`6ero  
annual report 年报 pDq_nx9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 TPFmSDq  
annual return 周年报表;周年申报表;每年报税表格 "$pg mf2  
Annual Return Rules 《周年报表规则》 U?j>28  
annual review of consumer prices 每年消费物价回顾 M #&L@fg!  
annual roll-forward basis 逐年延展方式 c!^}!32j)  
annual salary 年薪 \o)4m[oF  
annual statement 年度报表;年度决算表 mM{v>Em2K#  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 -%) !XB  
annuitant 年金受益人 ;O|63  
annuity 年金 dKTAc":-}  
annuity contract 年金合约 `2+e\%f/0  
annuity on human life 人寿年金 |6^ K  
antecedent debt 先前的债项 K61os&K  
ante-dated cheque 倒填日期支票 N4jLbnA  
anticipated expenditure 预期开支 1W<_5 j_  
anticipated net profit 预期纯利 T@Z{KV"S  
anticipated revenue 预期收入 M F: Eu  
anti-inflation measure 反通货膨胀措施 0w. _}C z  
anti-inflationary stance 反通货膨胀立场 {~I_rlo n  
apparent deficit 表面赤字  " 1Aus  
apparent financial solvency 表面偿债能力 8mLU ~P |  
apparent partner 表面合伙人 4PM`hc  
application for personal assessment 个人入息课税申请书 `3oP^#  
application of fund 资金应用 :?k=Yr  
application to release as liquidator and to destruct the books of accounts and documents ZUW>{'[K  
申请免除清盘人职务及毁灭帐簿与文件 #'h CohL  
appointed actuary 委任精算师 A'(F%0NF6  
appointed auditor 委任核数师;委任审计师 iRHQRdij  
appointed trustee 委任的受托人 R_n-&d 'PP  
appointer 委任人 U/o}{,$A  
apportioned pro rata 按比例分摊 Nb/%>3O@  
apportionment 分配;分摊 i]?xM2(N  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 17MjIX  
apportionment formula 分摊方程式 Qo *]l_UO;  
apportionment of estate duty 遗产税的分摊 as!j0j%  
appraisal 估价;评估 S,RJ#.:F[t  
appreciable growth 可观增长 Lta\AN!c  
appreciable impact 显着影响 ye2Oh7  
appreciable increase 可观增长 )1 j2  
appreciation 增值;升值 Lo9?,^S  
appreciation against other currencies 相对其他货币升值 Vnb#N4vR  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升  )6+W6:  
appreciation tax 增值税 3y,?>-  
appropriation 拨款;拨用;拨付 rapca'&#  
appropriation account 拨款帐目 Uk\U*\.  
Appropriation Bill 拨款法案 cSk}53  
appropriation-in-aid system 补助拨款办法 ", )  
approved assets 核准资产 {?hjx+v[  
approved basket stock 认可一篮子证券 0%+k>(@ R  
approved budget 核准预算 r'\TS U5!  
approved charitable donation 认可慈善捐款 hz<J8'U  
approved charitable institution 认可慈善机构 eCd?.e0@j  
approved currency 核准货币;认可货币 N@0scfO6<  
approved estimates 核准预算 _I4sy=tYXK  
approved estimates of expenditure 核准开支预算 q:.BY}X9  
approved overseas insurer 核准海外保险人 X&Lt?e,&  
approved overseas trust company 核准海外信托公司 nTKfwIeg5  
approved pooled investment fund 核准汇集投资基金 zUqDX{I8  
approved provident fund scheme 认可公积金计划 rSn7(3e4^  
approved provision 核准拨款 q8>Q,F`BA  
approved redeemable share 核准可赎回股份 |Wk G='02  
approved regional stock 认可地区性证券 <-}\V!@E!  
approved retirement scheme 认可退休金计划 C ,hsr  
approved subordinated loan 核准附属贷款 vrbh+  
arbitrage 套戥;套汇;套利 e*H$c?7NL  
arbitrageur 套戥者;套汇者 Din)5CxFX  
arbitrary amount 临时款项 K^ \9R  
arrangement 措施;安排;协定 qr6jn14.c  
arrears 欠款 */E{s?  
arrears of pay 欠付薪酬 UXHFti/A<  
arrears of revenue 逾期未收税款;逾期未收的帐项 @1@WB ]mQQ  
articles of association 组织章程;组织细则;组织章程细则 tO3 ;; %  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 063;D+  
ascertainment of profit 确定利润 yk{alSF  
"Asia Clear" “亚洲结算系统” C<>.*wlp=  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 `f]O  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 sf0U(XYQ^  
Asian Development Fund [ADF] 亚洲发展基金 W$S.?[X  
Asian dollar bond 亚洲美元债券 |3m%d2V*hF  
Asian dollar market 亚洲美元市场 uL F55:`<  
Asian dollar rate 亚洲美元利率 oVW?d]R  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 h[T3WE  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 e AjtWqg  
asked price 沽盘;喊价;索价;卖方报价 T`sM4 VWqU  
assessable income 应评税入息 9MxGyGz$  
assessable loss 应评税亏损 hgGcUpJy?  
assessable profit 应评税利润 mGvP9E"&  
assessable value 应评税值 4>*`26  
assessed profit 估定利润 Vk-_H)*r  
assessed value 经评估价值 JB<4 m4-  
assessment 评税;评定;估价;评税单 @4$E.q<0  
assessment number 评税编号;估价编号 +$5^+C\6A  
assessment of additional tax 补加税评税 _wCSL.  
assessment of performance 业绩评估;实绩评价 e$=|-J z  
Assessor 评税主任 J?'!8,RX  
asset price bubbles 资产价格泡沫 X)m2{@v D  
asset-backed securities 具资产保证的证券 {'!~j!1'j  
assets accretion 资产增值 h# 8b#  
assets and liabilities 资产与负债 ty>O}9%  
assets betterment statement 资产递增表;资产改进表 51x,[y+Xe  
assets lending 实物放款;有抵押贷款 :cTi$n  
assets of the company passing on the death 死者去世时转移的公司资产 qv\yQ&pj  
assets pledged as security for liabilities 用作负债抵押的资产 v*3:8Y,  
assets portfolio 资产投资组合 wn`budH?c8  
assets price 资产价格 O5 SX"A  
assets quality 资产质素 ?*,q#ZkA9W  
assets realization 资产变现 ^MUM04l  
assets refinancing arrangement 资产再集资安排 :%{7Q$Xv<  
assets securitization 资产证券化 Kl?1)u3^4  
assets situated outside Hong Kong 在香港以外地方的资产 4<|u~n*JF  
assets stripping 削减资产;拆卖资产 { SV$fl;  
assets value 资产值 zdCt#=QV?R  
assignee 承让人 Za w+  
assignment 转让;转让书;转让契 X!Q"p$D4(  
assignment of interest 权益转让 h 8s*FI  
assignment of letters patent and trade mark 专利证书及商标转让 u2QJDLMJv  
assignment of property 物业转让;物业转让书 kWFR(J&R  
assignment right 转让权 Lrq&k40y  
assignor 转让人 V EzIWNV  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 o;fQ,r P%  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 GF&"nW9A  
associate member 附属会员 5 *_#"  
associated body corporate 相联法人团体 /l L*U  
associated company 相联公司;联属公司 |UG)*t/  
associated corporation 相联法团 T[~X~dqwn"  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Lst5  
公认会计师公会〔英国〕 ( C&f~U  
Association of Futures Exchange Brokers 香港期货经纪协会 R<-KXT9  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 &3<]FK  
association of underwriters 承保人组织 &!ZpBR(  
assumption of control 接管 b11C3TyQT  
assurance 担保;保险;转易;转易书 *RPI$0  
assurance of interest 权益的转易 8CCA/6  
at 19XX price 按一九XX年价格计算 O);V{1P  
at a discount 按赔价计算;按贴水价格计算;打折扣 i&Ea@b  
at a premium 按溢价计算;按升水价格计算 eo!z>9#.  
at call 通知付款;按通知  BeQJ/`  
at constant market price 按固定市价计算 eW/Hn  
at constant price 按固定价格计算 <d4^gAfs*  
at cost 按成本计算 ",a fv{C  
at current market price 按当时市价计算;按现时市价计算 m`Z4#_s2  
at current price 按当时价格计算;按现时价格计算 8Xr"4;}f+  
at factor cost 按要素成本计算;按生产要素成本计算 C}CX n X  
at money-of-the-day price 按付款当日价格计算 lI9 3{!+>  
at or better 按指定或较佳价位〔买卖指令〕 5s;#C/ZZ  
at par 按面值计算;平价 c!zu0\[Id  
at sight 见票即付 W8)GT`\  
at the close 按收市盘 f&:g{K  
at the opening 按开市盘 qp Z ".  
attestation 见证;见证条款 5gGr|d|(  
at-the-money option 平价期权 sMZ \6  
attorney 受权人;受托代表人 &PbH!]yd  
attornment 新拥有人承认书 |c) #zSv  
attributable profit 可归属利润 ec|IT0;  
attributable share value 可归属股份价值 {PZe!EQ  
Auckland Stock Exchange 奥克兰证券交易所 3iB8QO;pp  
auction 拍卖 Nbr{)h  
auctioneer 拍卖商 `g7' )MSy  
audit 审计;核数 q07>FW R  
Audit Commission 审计署 ;RXv%ML  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ]Sh&8 #  
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〕 ][3 "xP  
audit review 帐目审查 H_9~gi  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 SLW1]ZaG  
audited account 审计帐目;经审计的帐目 F)C8LH  
audited annual account 经审计的周年帐目 !*p lK6a  
audited balance sheet 经审计的资产负债表 :H~r _>E  
auditor 核数师;核数主任;审计师 !)GPI?{^5  
auditor's certificate 核数师证明书;审计师证明书 DGcd|>q  
auditor's report 核数师报告;审计师报告 Y#\e~>K  
Aussie bond 澳元债券 bbz86]AhY  
austerity budget 紧缩预算 #C|iW@  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 p?Y1^/   
Australia All Ordinaries Index 澳洲所有普通股票指数 3'8~H]<W  
Australian Dollar [AUD] 澳元 7\.5G4dr%  
Australian Options Market 澳大利亚期权市场 [* Lh4K  
Australian Securities Commission 澳洲证券事务监察委员会 S5j#&i  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 # aC}\  
Australian Stock Exchange 澳大利亚证券交易所 jk~< si  
Austrian Schilling [ATS] 奥地利先令 Q9( eH2=  
authentication 认证;鉴证 m#uutomi0  
authority to purchase 委托购买证;委购书 PWTAy\  
authorization 认可;核准;授权;授权书 17-K~ybc  
authorization by direction 指示授权 mV-MJ$3r  
authorization by instruction 指令授权 Ba"Z^(:  
authorization by warrant 令状授权 t ,0~5>5  
authorization of unit trust 单位信托的认可 ~U`aH~R  
authorized agent 指定代理人 1_A< nt?'R  
authorized capital 法定资本 ;lGjj9we>  
authorized clerk 出市员 fNQecDuS  
authorized dealer 认可交易商 _]B'C  
authorized financial institution 认可财务机构 5'X.Z:  
authorized fund 认可基金 rKO[;]_*  
authorized fund house 获授权的基金公司;认可基金公司 ^+-i7`|=  
authorized institution 认可机构 &Oe,$%{hBh  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 1&U U6|X  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 AtSEKpKc  
authorized insurer 获授权保险人;获认可承保人 ^s^X nQhE  
authorized investment 特准投资项目 nfc&.(6x<  
authorized person 获授权人 Jg@PhN<9  
authorized representative 获授权代表 5WEF^1  
authorized share capital 法定股本 HH^eEh4g  
automated quotation system 自动报价系统 xand%XNv  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] J5429Soo  
自动交易系统〔香港期货交易所有限公司〕 dH8H<K~  
automatic adjustment mechanism 自动调整机制 9T)-|fja_  
automatic adjustment system 自动调整系统 C/)Xd^#  
Automatic Clearing House 自动票据交换所 .Ir5gz  
automatic exchange rates accumulation system 自动化汇率累集系统 =V(I  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 d>2>mT$U  
automatic teller machine [ATM] 自动柜员机 f"z96{zo  
autopay 自动转帐 @X|CubJ  
available assets 可用资产  E;k'bz  
available fiscal reserve 现存财政储备 9%|!+!j  
available profit 可用利润 .QW89e,O3  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 jfk`%C Ek=  
average 平均;平均数;海损 cO' \s  
average basic salary 平均基本薪金 fxjs"rD5  
average consumer expenditure 平均消费开支;一般消费开支 %{axoGd  
average cost 平均成本 WUKYwA/t  
average cost of land production 增辟土地平均成本 ri6_u;Ch  
average daily turnover 平均每日成交额 {@k5e) Q  
average daily wage rate 平均每日工资率 K"eW.$  
average expenditure pattern 平均开支模式 /mmC qP  
average growth rate 平均增长率 |[8&5[);  
average net fixed assets 固定资产平均净值 TC'tui  
average of relatives 相对价格平均数 Q 1g@FsW&U  
average price 平均价格 M*|x,K=U  
average propensity to consume 平均消费倾向;一般消费倾向 WJ8i,7  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ;:f.a(~c  
average rate 平均率 ;8H m#p7,  
average revenue 平均收入;平均收益 Tw=Jc 's  
average stock 平均库存;平均存货 NeQ/#[~g  
average yearly rent 平均年租 0:Xvch0  
avoidance of double taxation 避免双重课税 OT+LQ TE  
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 K08xiMjl  
rUR{MF&]D  
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