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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: N_"mC^Vx  
A share A股;甲类股份 :If1zB)  
abatement of tax 减税;减扣免税额 uyITUvPg[  
ABN AMRO Bank N.V. 荷兰银行 m;d#*}n\p  
above-the-line expenditure 线上项目支出;经常预算支出 Jd>"g9  
above-the-line receipt 线上项目收入;经常预算收入 /`V:;  
ABSA Asia Limited 南非联合亚洲有限公司 6Q.6  
absolute change 绝对数值变更 AHre#$`97  
absolute expenditure 实际开支 L0O},O  
absolute guideline figure 绝对准则数字 7 -hSso.'  
absolute interest 绝对权益 2qD80W<1  
absolute order of discharge 绝对破产解除令 P I0[  
absolute profit margin 绝对利润幅度 +TnRuehtk  
absolute value 实值;绝对值 %XieKL  
absolutely vested interest 绝对既得权益 G&/RJLX|w  
absorbed cost 已吸收成本;已分摊成本 l|P(S(ikh  
absorption 吸收;分摊;合并 vg5 ;F[e  
absorption rate 吸收率;摊配率;分摊率 U^$o< 2  
ACB Finance Limited 亚洲商业财务有限公司 *@2?_b}A ^  
acceptable form of reciprocity 合理的互惠条件 m# ]VdO'f  
acceptable rate 适当利率;适当汇率 k6vY/)-S  
acceptance agreement 承兑协议 v&GBu  
acceptance for honour 参加承兑 `kd P)lI `  
acceptor 承兑人;接受人;受票人 ?lYi![.o  
acceptor for honour 参加承兑人 ]"< ` ^  
accident insurance 意外保险 _pv<_ Sm  
Accident Insurance Association of Hong Kong 香港意外保险公会 s5TPecd  
accident insurance scheme 意外保险计划 >}~Pu| _ S  
accident year basis 意外年度基准 b4$-?f?V  
accommodation 通融;贷款 {b^JH2,  
accommodation bill 通融票据;空头票据 D d$ SQ  
accommodation party 汇票代发人 dfBTx6/F  
account balance 帐户余额;帐户结余 x xh(VQdg  
account book 帐簿 U`es n?m!  
account collected in advance 预收款项 g6kVHxh-  
account current book 往来帐簿 Nn],sEs  
account of after-acquired property 事后取得的财产报告 E}V8+f54S  
account of defaulter 拖欠帐目 BEkxH.   
account payable 应付帐款 ]_yk,}88d  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 `4'['x  
account receivable 应收帐款 [D=3:B&f  
account receivable report 应收帐款报表 #Cda8)jl(  
account statement 结单;帐单;会计财务报表 n3t0Qc  
account title 帐户名称;会计科目 csV.AN'obq  
accountant's report 会计师报告 U[b $VZ}  
Accountant's Report Rules 会计师报告规则 /pvR-Id|6  
accounting and auditing procedure 会计与审计程序;会计与核数程序 bF'^eR  
Accounting Arrangements 《会计安排》 mV0.9pxS  
accounting basis 会计基础 09{B6l6P  
accounting by Official Receiver 破产管理署署长呈交的帐目 g pN{1  
Accounting Circular 《会计通告》 4{d!}R  
accounting class 会计类别 p<\yp<g  
accounting date 记帐日期;会计结算日期 `4& GumG  
accounting for money 款项核算 (dxkDS-G  
Accounting Officer 会计主任 _[8BAm  
accounting period 会计报告期;会计期 xA-O?s"CY  
accounting policy 会计政策;会计方针 RSLMO8  
accounting practice 会计惯例 Jp<Y2-  
accounting principle 会计准则 TixXA:Mf  
accounting record 会计记录 t7#C&B  
accounting report 会计报告 8lo /BGxS>  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {BBL`tg60  
Accounting Society of China 中国会计学会 &n.7~C]R  
accounting statement 会计报表 [WDtr8L  
accounting system 会计制度;会计系统 n"'1.  
accounting transaction 会计事项;帐务交易 Htseu`>_$  
accounting treatment 会计处理 0i2ZgOJ  
accounting year 会计年度 R!i9N'gGG(  
accretion 增值;添加 cCd2f>EHw  
accrual 应计项目;应累算数目 \Ze"Hv  
accrual basis 应计制;权责发生制 `Tx1?]  
accrual basis accounting 应计制会计;权责发生制会计 :bx q%D%|o  
accrue 应累算;应计 OQ>r;)/  
accrued benefit 应累算利益 Br2ZloJ@+  
accrued charges 应计费用 G!J{$0.  
accrued cumulative preference share dividend 应累算的累积优先股股息 2-9'zN0u  
accrued expenses 应累算费用 ]urrAIK  
accrued interest payable 应付利息;应计未付利息 1'dL8Y  
accrued interest receivable 应收利息;应计未收利息 *%^Vq  
accrued right 累算权益 T/#$44ub  
accruing profit 应累算的利润 HF9d~7R  
accumulated fiscal reserve 累积财政储备 FTx&] QN?  
accumulated profit 累积利润;滚存溢利 Y3+GBqP  
accumulated reserve 累积储备 jFBLElE  
accumulation of surplus income 累积收益盈余 'OKDB7Ni  
acquired assets 既得资产 5gV%jQgkC  
acquisition 收购;购置;取得 |0vV?f$  
acquisition cost 购置成本 Farcd!}  
acquisition expenses 购置费用 /`YHPeXu  
acquisition of 100% interest 收购全部股权 #\kYGr-G)  
acquisition of control 取得控制权 2YD;Gb[8  
acquisition of fixed assets 购置固定资产 tl|Qw";I  
acquisition of shell “买壳” Zk*/~f|\  
acquisition price 收购价 /=9t$u|  
act of God 天灾 8-Ik .,}  
acting partner 执事合伙人 \Lxsg! wtJ  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Y]ML-smN  
active partner 积极参与的合伙人 .` z](s  
active trading 交投活跃 K8{Ub  
actual circulation 实际流通 Suixk'-  
actual cost 实际成本 k\UDZ)TQV  
actual expenditure 实际开支;实际支出 sGjYL>*  
actual income 实际入息;实际收入;实际收益 +@wa?"  
actual market 现货市场 H@$\SUc{  
actual price 现货价;实际价格 iX8& mUR  
actual profit 实际利润 ,}i`1E1=  
actual quotation 实盘;实际价位;实际报价 ;Ub;AqY  
actual year basis 按实际年度计算 u%FG% j?C  
actuals 实货 x4jn45]x@  
actuarial investigation 精算调查 u?[dy n  
actuarial principle 精算原则 JHpaDy*  
actuarial report 精算师报告 T!.6@g`x>  
Actuarial Society of Hong Kong 香港精算学会 R=jIVw'  
actuarial valuation 精算师估值 ">QNiR!  
actuary 精算师 :jB8Q$s  
ad referendum agreement 暂定协议;有待覆核的协定 iV5x-G`  
ad valorem duty 从价税;按值征税 H-GlCVq~  
ad valorem duty system 从价税制 Ti`H?9t  
ad valorem fee 从价费 ` V}e$  
ad valorem tariff 从价关税 %xE\IRlR  
additional allowance 额外免税额 tSK{Abw1B  
additional amount for unexpired risk 未过期风险的额外款额 .!T]sX_P  
additional assessable profit 补加应评税利润 R9X* R3nB  
additional assessment 补加评税 ,&S:(b[D  
additional commitment 额外承担 +Z0@z^6\  
additional commitment vote 额外承担拨款 )jbYWR *&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 N5u.V\F!z\  
additional dependent parent allowance 供养父母额外免税额 L4I1nl  
additional provision 额外拨款 zG|}| //}  
additional stamp duty 附加印花税 rt r0 d  
additional tax 补加税罚款;补加税款 (P {o9  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 V QE *B  
adjudged bankrupt 被裁定破产 1df }gG  
adjudicated bankrupt 裁定破产人 +$Q33@F5l  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 J,ZvaF  
adjudication of bankruptcy 裁定破产;宣告破产 LyM"  
adjudication of insolvency 裁定无力偿还债务 hC@oyC(4  
adjusted actual 经调整的实数;调整后的实数 L M  
adjusted current assets 经调整的流动资产;调整后的流动资产 $Yh7N5XH,  
adjusted figure 经调整的数字;调整后的数额 OHixOI$O  
adjusted liabilities 经调整的负债;调整后的负债 sr!m   
adjusted loss 经调整的亏损;调整后的亏损 *6%!i7kr  
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 `RUOZ@r  
adjusted profit 经调整的利润;调整后的利润 pj.}VF!d  
adjusted surplus 经调整的盈余额;调整后的盈余额 #Jt9U1WbF  
adjusted value 经调整的价值;调整后的价值 "' g*_  
adjustment 调整;修订;理算〔保险〕 E"7 iU  
adjustment centre 调剂中心 5tMp@$F\{[  
adjustment lag 调整过程的时间差距;调整时差 6]#pPk8[Z  
adjustment mechanism 调整机制 w8M,35b  
adjustment of loss 亏损调整 F;l*@y Tq  
adjustment process 调整过程;调整程序 n!5 :I#B  
adjustment range 调整幅度 {e4`D1B  
administered exchange rate 受管制汇率 :4]^PB@dl  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 '1]Iu@?  
administration expenses 行政费用 (rV#EA+6[`  
administration fee 手续费;行政费 aW-'Jg=@H^  
administration in bankruptcy 破产管理 Bi?+e~R  
administration order 遗产管理令 Wh4`Iv\.  
administrator 管理人;遗产管理人 U5 ~L^  
administrator of the estate 遗产管理人 yD|He*$S  
admission of debt 债项承认书 W|_^Oe<  
admission of proof 接纳债权证明 4%/iu)nx  
advance 放贷款项;垫付款项;预支款项;预付款项 Z6%Hhk[  
advance account 暂支帐目;预付款帐户 #w3cImgp2  
advance compensation 预付补偿金 j}NGyS" =  
advance from shareholder 股东垫款 L=W8Q8hf  
advance pending reimbursement 预支以待日后付还 [5$=G@ zf  
advanced economy 先进经济体系 Q C?*O?~#  
advancement 预付;预付财产 SB R=  
advances warrant 垫款令 A7!!kR":  
advancing 贷出 <4Z;a2l}U  
adverse balance 逆差 5!Y51R^c  
adverse exchange 逆汇 A<esMDX  
advertisement addressed to shareholders 在报章刊登的致股东通告 FV|/o%XqK  
advice for collection 托收通知书 |V#h "s  
advice of drawing 提款通知书;汇票通知书 Yhu 6QyRV  
advice of payment 付款通知 ^W-03  
Advisory Committee [Securities and Futures Commission] ,Q~C F;qe  
谘询委员会〔证券及期货事务监察委员会〕 h^#K4/  
Advisory Committee on Diversification 经济多元化谘询委员会 5(kRFb'31F  
affidavit 誓章;遗产申报誓章 wmh[yYWc  
affidavit of no receipt 述明无收款的誓章 :|i jCg+  
affiliate 联号;联营公司;附属公司 umV5Y`  
affiliated company 附属公司;联号;联营公司 / 0Z_$Q&e  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 bM`7>3 d7E  
affordability 负担能力 5nL,sFd  
African Development Bank [AfDB] 非洲开发银行 z.itVQs$I  
after-acquired property 事后取得的财产 X2PQL"`  
after-hours dealing 市后交易 86(8p_&zC  
after-tax profit 税后盈利;税后利润;税后溢利 o)<c1\q  
agency agreement 代理协议 =bm<>h7.)  
agency expenses 代理机构的开支 z>HeM Mei  
agency fee 代理费 |`d5Y#26  
Agency Law 《代理法》 s UX%{|T_  
agent 代理人;承销人 oW]~\vp^0  
agent of company 公司代理人 ptXCM[Z+  
agent's fee 代理人费;经纪费 yj!4L&A  
aggregate 总计;总数;总体数字 :G?6Hl)~)  
aggregate amount 总款额;总额 dY>oj<9  
aggregate assets and liabilities 总体资产与负债 S0+nQM%  
aggregate at constant price 按固定价格计算的总体数字  ?Y4$  
aggregate demand 总需求 Zr`pOUk!4  
aggregate gross position 总持仓量 +/,J$(  
aggregate limit 总限额 *G|w#-\.c  
aggregate of salaries tax 合计薪俸税 '{9nQ DgT  
aggregate performance 总体表现;总体业绩 0_7A <   
aggregate supply 总体供应 &_cMbFLBP  
aggregate surplus 总盈余 B16,c9[  
aggregate total 整体总额 Ic_>[E?k  
aggregate value 总值;合计价值 C^>txui8  
aggregated basis 合计基准 `4V_I%lJ&  
aggregated net chargeable income 合计应课税入息实额 >q{E9.~b  
aggregation 合并计算;合计;总和 % j4  
aggregation of incomes of husband and wife 夫妇入息合并计算 *^]Hqf(`  
aggregation of property 财产的总和 \OMWE/qMy  
agio 差价;贴水 Z/nTI 0N{  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 fz H$`X'M  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment U#3Y3EdF<  
《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》 sBozz#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment :sD/IM",},  
《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》 \%fl`+`  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 0Q]@T@F.  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 w#EP`aM2$=  
agreement for a settlement 授产协议 v`i9LD0(  
agreement for assignment 转让协议 =?Y%w%2  
agreement for sale 售卖协议;买卖协议 </,RS5ukn  
agreement for sale and purchase 买卖协议 ]oy>kRnb {  
agreement for the payment of interest 支付利息协议 z:C VzK,  
agreement for the repayment of money 还款协议 u_+64c_7  
agreement of reinsurance 再保险协议 FM\yf ]'  
Agricultural Bank of China 中国农业银行 Qs(WyP#  
air passenger departure tax 飞机乘客离境税 gWcl@|I;\  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 yEm[C(gZ  
airport tax 机场税 ^_dYE]t  
alcohol duty 酒精税  [o]^\a y  
alienation 让与;让渡;转让 *m_B#~4  
alimony 生活费;赡养费 o/uA_19  
All Ordinaries Index [AOI] 所有普通股指数 h`X>b/V  
all risks 全险;综合险 ;{xk[f m=  
All Sales Record for Stock Market 《股票市场成交报告》 N;4tvWI  
Allied Capital Resources Limited 新联财务有限公司 C^sHj5\(  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 c#l W ?  
allocation letter 拨款信件 ")%)e;V3  
allocation of fund 分配款项;预留款项 7aAT  
allocation of profit 利润分配;溢利分配 R7xKVS_MP  
allocation warrant 拨款令 *uJcB|KX  
allotment 分配;配股 }*4K{<02  
allotment notice 股份配售通知;配股通知 G,+-}~$_  
allotment of shares 股份分配 L`>uO1O  
allowable 可获宽免;免税的 7]}n 0*fe  
allowable business loss 可扣除的营业亏损 \nQV{J  
allowable expenses 可扣税的支出 NYS |fa  
allowance 免税额;津贴;备抵;准备金 {Vy2uow0  
allowance for debts 债项的免税额 }cDw9;~D  
allowance for depreciation by wear and tear 耗损折旧免税额 2, bo  
allowance for funeral expenses 殡殓费的免税额 :CH?,x^!@  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 !?t#QD o  
allowance for repairs and outgoings 修葺及支出方面的免税额 * !4r}h`  
allowance to debtor 给债务人的津贴 ? OrRTRW  
alteration of capital 资本更改 <3aiS?i.h  
alternate trustee 候补受托人 f=0U&~  
amalgamation 合并 wvH=4TT=w"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 nt$V H  
ambit of charges 征税范围;收费范围 -[\+~aDH,  
amended valuation 经修订的估值 )TNAgTmqK  
American Commodities Exchange 美国商品交易所 MXy~kb&  
American Express Bank Limited 美国运通银行 obYXDj2  
American Stock Exchange 美国证券交易所 2)O-EAn  
amortization 摊销 pwq a/Yi  
amount due from banks 存放银行同业的款项 w}*2Hz&Q!  
amount due from banks abroad 存放海外银行同业的款项  j6zZ! k  
amount due from holding companies 控股公司欠款 1:2 t4}  
amount due from local banks 存放本港银行同业的款项 "AH1)skB:  
amount due to banks 银行同业的存款 D[d+lq#p  
amount due to banks abroad 海外银行同业的存款 i9KQpWG:  
amount due to holding companies 控股公司存款 6I,^4U  
amount due to local banks 本港银行同业的存款 19.+"H  
amount due to outport banks 外埠银行同业的存款 N_AAhD  
amount for note issue 发行纸币的款额 SJ/($3GkBd  
amount of bond 担保契据的款额 v;=F $3  
amount of consideration 代价款额 6y;R1z b  
amount of contribution 供款数额 bUR; d78  
amount of indebtedness 负债款额 O3Jp:.ps  
amount of principal of the loan 贷款本金额 yXg #<H6V  
amount of rates chargeable 应征差饷数额 DI/yHs  
amount of share capital 股本额 5i 56J1EC  
amount of sums assured 承保款额 QFn .<@  
amount of variation 变动幅度 R $vo  
amount of vote 拨款数额 p#['CqP8  
amount payable 应付款额 J!l/!Z>!cF  
amount receivable 应收款额 }= )  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 zCOzBL/1q  
analysis 分析 g\%vkK&I  
ancillary risk 附属风险 D]NfA2B7  
annual account 周年帐目;周年帐目报表;年度决算;年结 eUa2"=M  
annual accounting date 年结日期 9 U6cM-p?  
annual allowance 每年免税额;年积金;年度津贴;年津 1+P&O4>  
annual balance 年度余额 9~AAdD  
annual disposable income 每年可动用收入 kB41{Y -  
annual estimates 周年预算 Yo`#G-]  
annual fee 年费 lLq9)+HGN  
annual general meeting 周年大会 7m{YWR0  
annual growth rate 年增率;每年增长率 KHK|Zu#k '  
annual long-term supplement 长期个案每年补助金 \EP<r  
annual pensionable emolument 可供计算退休金的年薪 0(+3w\_!  
annual report 年报 -ti nL(?3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Aqi9@BH  
annual return 周年报表;周年申报表;每年报税表格 {5<3./5O  
Annual Return Rules 《周年报表规则》 s,KE,$5F   
annual review of consumer prices 每年消费物价回顾 x3dP`<   
annual roll-forward basis 逐年延展方式 9?4EM^ -  
annual salary 年薪  Fu@2gd  
annual statement 年度报表;年度决算表 N{6 - rR  
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 $:v!*0/  
annuitant 年金受益人 ?Q`u\G3.m  
annuity 年金 IF"-{@  
annuity contract 年金合约 (]*otVJ  
annuity on human life 人寿年金 ?`jh5Kw%y  
antecedent debt 先前的债项 Xbm\"g \  
ante-dated cheque 倒填日期支票 n*7Ytz3#'  
anticipated expenditure 预期开支 _FG?zE  
anticipated net profit 预期纯利 ^Q)&lxlxpx  
anticipated revenue 预期收入 ryk(Am<  
anti-inflation measure 反通货膨胀措施 .i^aYbB$X  
anti-inflationary stance 反通货膨胀立场 6xLLIby,  
apparent deficit 表面赤字 '"# W!p  
apparent financial solvency 表面偿债能力 zUw=e}?:  
apparent partner 表面合伙人 e MX?x7  
application for personal assessment 个人入息课税申请书 "oZ$/ap\  
application of fund 资金应用 })zYo 7  
application to release as liquidator and to destruct the books of accounts and documents lwY2zX&%)/  
申请免除清盘人职务及毁灭帐簿与文件 t-, =sV  
appointed actuary 委任精算师 }3{ x G+,  
appointed auditor 委任核数师;委任审计师 )FF3|dZ";K  
appointed trustee 委任的受托人 *^]lFuX\&E  
appointer 委任人 Us5P?}  
apportioned pro rata 按比例分摊 eiiI Wr_7  
apportionment 分配;分摊 ]yvHb)X  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `%PU_;Y5Q  
apportionment formula 分摊方程式 4T]n64Yid  
apportionment of estate duty 遗产税的分摊 VeLuL:4I  
appraisal 估价;评估 6jdNQC$#B  
appreciable growth 可观增长 =Zg%& J  
appreciable impact 显着影响 qB%?t.k7  
appreciable increase 可观增长 1:L _qL  
appreciation 增值;升值 t%xD epFQ  
appreciation against other currencies 相对其他货币升值 $-tgd<2h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 y'5 y  
appreciation tax 增值税 'a}<|Et.  
appropriation 拨款;拨用;拨付 82mKI+9&"  
appropriation account 拨款帐目 //[zUn  
Appropriation Bill 拨款法案 ENmfbJ4d~  
appropriation-in-aid system 补助拨款办法 v6Vd V.BI  
approved assets 核准资产 h x _,>\@  
approved basket stock 认可一篮子证券 p5 !B  
approved budget 核准预算 B~[}E]WEK  
approved charitable donation 认可慈善捐款 9_~[  
approved charitable institution 认可慈善机构 U$-;^=;  
approved currency 核准货币;认可货币 "r:i  
approved estimates 核准预算 D^R=  
approved estimates of expenditure 核准开支预算 G-5 4D_ 4  
approved overseas insurer 核准海外保险人 **].d;~[l  
approved overseas trust company 核准海外信托公司 x/Nh9hh"  
approved pooled investment fund 核准汇集投资基金 ]HpKDb0+  
approved provident fund scheme 认可公积金计划 O.ce"5Y^  
approved provision 核准拨款 C`p)S`d  
approved redeemable share 核准可赎回股份 5x( [fG  
approved regional stock 认可地区性证券 F4Jc7k2  
approved retirement scheme 认可退休金计划 st|;] q9?  
approved subordinated loan 核准附属贷款 L<GF1I)  
arbitrage 套戥;套汇;套利 ~E]ct F  
arbitrageur 套戥者;套汇者 ZmJ!ZKKch  
arbitrary amount 临时款项 _8-iO.T+2  
arrangement 措施;安排;协定 #u<^  
arrears 欠款 ;w\7p a  
arrears of pay 欠付薪酬 "ggViIOw&  
arrears of revenue 逾期未收税款;逾期未收的帐项 2HxT+|~d6  
articles of association 组织章程;组织细则;组织章程细则 88K=jo))b  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ?1DA  
ascertainment of profit 确定利润 3G4N0{i  
"Asia Clear" “亚洲结算系统” -uE2h[X|  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ??4#)n k  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 LjE@[@d  
Asian Development Fund [ADF] 亚洲发展基金 U\crp T`  
Asian dollar bond 亚洲美元债券 aJQx"6 c?  
Asian dollar market 亚洲美元市场 E3p3DM0F$  
Asian dollar rate 亚洲美元利率 u]D>O$_ s  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Sqc r -  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ?Aewp$Bj  
asked price 沽盘;喊价;索价;卖方报价 Ezvm5~<  
assessable income 应评税入息 xaM? B7  
assessable loss 应评税亏损 o@p(8=x  
assessable profit 应评税利润 PYOU=R%o`8  
assessable value 应评税值 zK*zT$<l  
assessed profit 估定利润 r-r)'AAO  
assessed value 经评估价值 mnZS](>  
assessment 评税;评定;估价;评税单 TA x9<'  
assessment number 评税编号;估价编号 l'pu?TP{a  
assessment of additional tax 补加税评税 tHvc*D  
assessment of performance 业绩评估;实绩评价 HQpw2bdy  
Assessor 评税主任 x_C#ALq9  
asset price bubbles 资产价格泡沫 -zzM!1@F  
asset-backed securities 具资产保证的证券 GzC=xXON  
assets accretion 资产增值 R(i2TAaaU  
assets and liabilities 资产与负债 )ZyEn%  
assets betterment statement 资产递增表;资产改进表 I3{koI  
assets lending 实物放款;有抵押贷款 ~If{`zWoC  
assets of the company passing on the death 死者去世时转移的公司资产 u-31$z<<5}  
assets pledged as security for liabilities 用作负债抵押的资产 e:h(,  
assets portfolio 资产投资组合 POnI&y]  
assets price 资产价格 jJX-S  
assets quality 资产质素 (c'=jJX  
assets realization 资产变现 `|[" {j}^  
assets refinancing arrangement 资产再集资安排 _fVC\18T  
assets securitization 资产证券化 lzKJy  
assets situated outside Hong Kong 在香港以外地方的资产 B/iRR2h  
assets stripping 削减资产;拆卖资产 j-?zB .jAh  
assets value 资产值 %XpYiW#AK  
assignee 承让人 nE~HcxE/  
assignment 转让;转让书;转让契 500qg({2]  
assignment of interest 权益转让 T:/68b*H\:  
assignment of letters patent and trade mark 专利证书及商标转让 FqvMi:F  
assignment of property 物业转让;物业转让书 _cWz9 ;  
assignment right 转让权 ~JU :a@)  
assignor 转让人 yf KJpy  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 g^CAT1}  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 P,(Tu.EPk  
associate member 附属会员 l$i^e|*  
associated body corporate 相联法人团体 Ab"mX0n  
associated company 相联公司;联属公司 DgJG: D{  
associated corporation 相联法团 B\/"$"  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ylV.ZoY6  
公认会计师公会〔英国〕 O_f+#K)  
Association of Futures Exchange Brokers 香港期货经纪协会 oX2J2O  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 FY^#%0~  
association of underwriters 承保人组织 |5ifgSZ  
assumption of control 接管 f;Iaf#V_  
assurance 担保;保险;转易;转易书 H-*"%SJ  
assurance of interest 权益的转易 0Hs\q!5Q  
at 19XX price 按一九XX年价格计算 M"E ]r=1  
at a discount 按赔价计算;按贴水价格计算;打折扣 w""5T|  
at a premium 按溢价计算;按升水价格计算 HjX!a29Wf  
at call 通知付款;按通知 f/FK>oUh  
at constant market price 按固定市价计算 C:]&V*d.v4  
at constant price 按固定价格计算 ,u^RZ[}  
at cost 按成本计算 NXwlRMbo  
at current market price 按当时市价计算;按现时市价计算 QO'=O}e  
at current price 按当时价格计算;按现时价格计算 |bHId!d  
at factor cost 按要素成本计算;按生产要素成本计算 v4:g*MD?~  
at money-of-the-day price 按付款当日价格计算 Oy @vh>RY  
at or better 按指定或较佳价位〔买卖指令〕 :+Pl~X"_  
at par 按面值计算;平价 D92#&,KD  
at sight 见票即付 ,O9rL :?  
at the close 按收市盘 N|pyp*8Z  
at the opening 按开市盘 UF g N@  
attestation 见证;见证条款 rCwjy&SuU^  
at-the-money option 平价期权 v7"Hvp3w  
attorney 受权人;受托代表人 x J;DkPh  
attornment 新拥有人承认书 d/Sx+1 "{T  
attributable profit 可归属利润 W|go*+`W%  
attributable share value 可归属股份价值 GM5s~,  
Auckland Stock Exchange 奥克兰证券交易所 ZQd\!K8y^Q  
auction 拍卖 Yj^| j  
auctioneer 拍卖商 Rwy<#9R[x  
audit 审计;核数 `=]I -5#.W  
Audit Commission 审计署 *-!&5~o/U  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] rA*"22v=  
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〕 oNgu- &  
audit review 帐目审查 gFsnL*L0  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 WsA(8Ck<  
audited account 审计帐目;经审计的帐目 ng ZkBX  
audited annual account 经审计的周年帐目 }ph;~og}y  
audited balance sheet 经审计的资产负债表 lS`hJ:  
auditor 核数师;核数主任;审计师 :QSCky*i  
auditor's certificate 核数师证明书;审计师证明书 I+) Acy;  
auditor's report 核数师报告;审计师报告 E&?z-,-o@  
Aussie bond 澳元债券 ozs xqN  
austerity budget 紧缩预算 G1Qc\mp  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 IZ2c<B5&  
Australia All Ordinaries Index 澳洲所有普通股票指数 R+c  {Pl  
Australian Dollar [AUD] 澳元 (IbT5  
Australian Options Market 澳大利亚期权市场 W^c> (d</  
Australian Securities Commission 澳洲证券事务监察委员会 > 5i(U_`l  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 c8o $WyO  
Australian Stock Exchange 澳大利亚证券交易所 =xs{Ov=  
Austrian Schilling [ATS] 奥地利先令 +OUYQMmM  
authentication 认证;鉴证 [WOLUb  
authority to purchase 委托购买证;委购书 %N"9'g>  
authorization 认可;核准;授权;授权书 p'2ZDd =v  
authorization by direction 指示授权 u 1?1x  
authorization by instruction 指令授权 I b)>M`J  
authorization by warrant 令状授权 Ha~g8R&  
authorization of unit trust 单位信托的认可 qlT'gUt=H  
authorized agent 指定代理人 G3j&8[  
authorized capital 法定资本 hRn[ 9B  
authorized clerk 出市员 hM!D6: t  
authorized dealer 认可交易商 :Fm{U0;"  
authorized financial institution 认可财务机构 5"f')MKUV9  
authorized fund 认可基金 EM_`` 0^  
authorized fund house 获授权的基金公司;认可基金公司 htn"rY(  
authorized institution 认可机构 sA3=x7j%c  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 uT5sLpA|6  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 UMg*Yv%  
authorized insurer 获授权保险人;获认可承保人 AZmABl  
authorized investment 特准投资项目 Bn7~p+N  
authorized person 获授权人 ]-o0HY2  
authorized representative 获授权代表 GEg8\  
authorized share capital 法定股本 9(%ptnya  
automated quotation system 自动报价系统 &Rgy/1  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Kvu0Av-7  
自动交易系统〔香港期货交易所有限公司〕 kf3yJP/  
automatic adjustment mechanism 自动调整机制 W$x'+t5H  
automatic adjustment system 自动调整系统 a95QDz  
Automatic Clearing House 自动票据交换所 QR!8n  
automatic exchange rates accumulation system 自动化汇率累集系统 bDLPA27  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 }gE?ms4$  
automatic teller machine [ATM] 自动柜员机 oG! S(95  
autopay 自动转帐 G22= 8V  
available assets 可用资产 4v+4qyMyE  
available fiscal reserve 现存财政储备 r^uo7?gZ^  
available profit 可用利润 )~q@2^  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ^]He]FW':G  
average 平均;平均数;海损 R@=Bk(h  
average basic salary 平均基本薪金 ^cYm.EHI  
average consumer expenditure 平均消费开支;一般消费开支 ~E2xIhV  
average cost 平均成本 d7xd"  
average cost of land production 增辟土地平均成本 1D /{Y  
average daily turnover 平均每日成交额 +U(m b  
average daily wage rate 平均每日工资率 O -a`A.  
average expenditure pattern 平均开支模式 Z/ "jLfP  
average growth rate 平均增长率 AiXxn'&i  
average net fixed assets 固定资产平均净值 P^-tGo!  
average of relatives 相对价格平均数 SwESDo)  
average price 平均价格 0K -jF5i$`  
average propensity to consume 平均消费倾向;一般消费倾向 3P1OyB  
average propensity to save 平均储蓄倾向;一般储蓄倾向 GS^U6Xef  
average rate 平均率 q%u;+/|l  
average revenue 平均收入;平均收益 |w(@a:2 kw  
average stock 平均库存;平均存货 LbGyD;#_  
average yearly rent 平均年租 c&Pgz~iP  
avoidance of double taxation 避免双重课税 MB,;HeP!  
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 j HT2|VGb*  
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