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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: _>:=<xyOq  
A share A股;甲类股份 mG8  
abatement of tax 减税;减扣免税额 oRJP5Y5na  
ABN AMRO Bank N.V. 荷兰银行 (1r>50Ge  
above-the-line expenditure 线上项目支出;经常预算支出 ,[K)E  
above-the-line receipt 线上项目收入;经常预算收入 n9-q5X^e>  
ABSA Asia Limited 南非联合亚洲有限公司 2YP"nj#  
absolute change 绝对数值变更 @T~#Gwv  
absolute expenditure 实际开支 7gR;   
absolute guideline figure 绝对准则数字 `$x#_-Hn  
absolute interest 绝对权益 o._#=7|(  
absolute order of discharge 绝对破产解除令 7+Jma!o  
absolute profit margin 绝对利润幅度 2M( PH]D  
absolute value 实值;绝对值 BoiIr[ (  
absolutely vested interest 绝对既得权益 h+'eFAZ  
absorbed cost 已吸收成本;已分摊成本 $xn%i\  
absorption 吸收;分摊;合并 (=&bo p  
absorption rate 吸收率;摊配率;分摊率 3vGaT4TDx  
ACB Finance Limited 亚洲商业财务有限公司 U*+!w@ .  
acceptable form of reciprocity 合理的互惠条件 |@bNd7=2d  
acceptable rate 适当利率;适当汇率 Z@aL"@2]a  
acceptance agreement 承兑协议 RxDxLU2kt  
acceptance for honour 参加承兑 yfw>y=/p  
acceptor 承兑人;接受人;受票人 RT+30Q?  
acceptor for honour 参加承兑人 hK9oe%kU~  
accident insurance 意外保险 >J75T1PH=  
Accident Insurance Association of Hong Kong 香港意外保险公会 aBtfZDCfzp  
accident insurance scheme 意外保险计划 4`5Qt=}  
accident year basis 意外年度基准 E,yzy[gl  
accommodation 通融;贷款 O t4+VbB6  
accommodation bill 通融票据;空头票据 R;-FZ@u/  
accommodation party 汇票代发人 IM&7h! l"|  
account balance 帐户余额;帐户结余 '8pPGh9D  
account book 帐簿 <n2{+eO  
account collected in advance 预收款项 I9j+x ])  
account current book 往来帐簿 fM[fS?W  
account of after-acquired property 事后取得的财产报告 kKk |@  
account of defaulter 拖欠帐目 &u`rE""  
account payable 应付帐款 M0IqQM57N  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 :>-sITeY  
account receivable 应收帐款 [F-u'h< *l  
account receivable report 应收帐款报表 &8YI)G%  
account statement 结单;帐单;会计财务报表 ; dHOH\,:  
account title 帐户名称;会计科目 iKEKk\j-w  
accountant's report 会计师报告 L"vG:Mq@D  
Accountant's Report Rules 会计师报告规则 ^)P5(fJ  
accounting and auditing procedure 会计与审计程序;会计与核数程序 I8oKa$RF  
Accounting Arrangements 《会计安排》 AiHDoV+-  
accounting basis 会计基础 LGg x.Z  
accounting by Official Receiver 破产管理署署长呈交的帐目 Q_|S^hx Q  
Accounting Circular 《会计通告》 \w\47/k{  
accounting class 会计类别 Va[dZeoy  
accounting date 记帐日期;会计结算日期 <Phr`/  
accounting for money 款项核算 {^O/MMB\\%  
Accounting Officer 会计主任 SVEA  
accounting period 会计报告期;会计期 }PD(kk6fX  
accounting policy 会计政策;会计方针 w0%ex#lkm  
accounting practice 会计惯例 ]~x/8%e76  
accounting principle 会计准则 hE`%1j2(  
accounting record 会计记录 D2*Q1n  
accounting report 会计报告 yD id` ym  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 X1PlW8pd  
Accounting Society of China 中国会计学会 p){RS q  
accounting statement 会计报表 K.L+; nQ  
accounting system 会计制度;会计系统 MKYE]D;  
accounting transaction 会计事项;帐务交易 NTX+7<  
accounting treatment 会计处理 R\=\6("  
accounting year 会计年度 R#^pNJN  
accretion 增值;添加 $A0]v!P~i-  
accrual 应计项目;应累算数目 yT9RNo/w  
accrual basis 应计制;权责发生制 -EIMh^  
accrual basis accounting 应计制会计;权责发生制会计 ?@BaBU:o`F  
accrue 应累算;应计 FHPZQC8  
accrued benefit 应累算利益 M]zNW{Xt  
accrued charges 应计费用 qf&{O:,Z  
accrued cumulative preference share dividend 应累算的累积优先股股息 8[P6c;\  
accrued expenses 应累算费用 l8Iy 03H  
accrued interest payable 应付利息;应计未付利息 7(iRz  
accrued interest receivable 应收利息;应计未收利息 hQLx"R$  
accrued right 累算权益 E0%Y%PQ**{  
accruing profit 应累算的利润 F"? *@L  
accumulated fiscal reserve 累积财政储备 ?BZ`mrH^  
accumulated profit 累积利润;滚存溢利 X1QZEl  
accumulated reserve 累积储备 k#G7`dJl  
accumulation of surplus income 累积收益盈余 (dnc7KrM  
acquired assets 既得资产 K]Cs2IpI  
acquisition 收购;购置;取得 iK0J{'  
acquisition cost 购置成本 HQj4h]O#  
acquisition expenses 购置费用 JWjp<{Q; 1  
acquisition of 100% interest 收购全部股权 +uXnFf d^  
acquisition of control 取得控制权 "JGig!9  
acquisition of fixed assets 购置固定资产 +GtGyp  
acquisition of shell “买壳” $>37PVVW  
acquisition price 收购价 !/9Sb1_~  
act of God 天灾 !{aA*E{  
acting partner 执事合伙人 3$f5][+U  
active market 买卖活跃的市场;交投畅旺的市场;旺市 /'^>-!8_1  
active partner 积极参与的合伙人 tl#s:  
active trading 交投活跃 6y!?xot  
actual circulation 实际流通 L. ?dI82c  
actual cost 实际成本 gx R|S  
actual expenditure 实际开支;实际支出 W 9MZ  
actual income 实际入息;实际收入;实际收益 m&c(N  
actual market 现货市场 \(t>(4s_~  
actual price 现货价;实际价格 &8L\FAY0%9  
actual profit 实际利润 TTak[e&j3  
actual quotation 实盘;实际价位;实际报价 3Ya6yz  
actual year basis 按实际年度计算 'U Cx^-  
actuals 实货 Gf.o{  
actuarial investigation 精算调查 #u(,#(P'#  
actuarial principle 精算原则 KftM4SFbK  
actuarial report 精算师报告 Pu*UZcXY  
Actuarial Society of Hong Kong 香港精算学会 |W];v@b\y  
actuarial valuation 精算师估值 eV}Tx;1|}  
actuary 精算师 RxG./GY  
ad referendum agreement 暂定协议;有待覆核的协定 @n'ss!h  
ad valorem duty 从价税;按值征税 YQsc(6  
ad valorem duty system 从价税制 \`# 0,pLr  
ad valorem fee 从价费 HBGA lZ  
ad valorem tariff 从价关税 Upen/1bA  
additional allowance 额外免税额 m3e49 bP  
additional amount for unexpired risk 未过期风险的额外款额 LZ:\V)5+  
additional assessable profit 补加应评税利润 ZO$T/GE6%  
additional assessment 补加评税 5ml}TSMu'  
additional commitment 额外承担 n:] 1^wX#  
additional commitment vote 额外承担拨款 |H@p^.;  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 glIIJ5d|,  
additional dependent parent allowance 供养父母额外免税额 IcA~f@  
additional provision 额外拨款 eZ$1|Sj]j  
additional stamp duty 附加印花税 {-qTU6  
additional tax 补加税罚款;补加税款 k= 1+mG  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Jtk(yp{Zz  
adjudged bankrupt 被裁定破产 [p<[83' ]  
adjudicated bankrupt 裁定破产人 ~]+  jn  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 e:occT  
adjudication of bankruptcy 裁定破产;宣告破产 &cE,9o%FZ  
adjudication of insolvency 裁定无力偿还债务 j"8N)la  
adjusted actual 经调整的实数;调整后的实数 izo $0  
adjusted current assets 经调整的流动资产;调整后的流动资产 jo#F&  
adjusted figure 经调整的数字;调整后的数额 Uwa1)Lwn  
adjusted liabilities 经调整的负债;调整后的负债 ~[6|VpGc:  
adjusted loss 经调整的亏损;调整后的亏损 !qv;F?2 <g  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 k]YGD  
adjusted profit 经调整的利润;调整后的利润 W}3vY]  
adjusted surplus 经调整的盈余额;调整后的盈余额 feHAZ.8rp+  
adjusted value 经调整的价值;调整后的价值 *&MkkI#  
adjustment 调整;修订;理算〔保险〕 LRs; >O  
adjustment centre 调剂中心 >*CK@"o  
adjustment lag 调整过程的时间差距;调整时差 L@GD$F=<0  
adjustment mechanism 调整机制 ^2@~AD`&h  
adjustment of loss 亏损调整 (Ad! hyE(  
adjustment process 调整过程;调整程序 o|C{ s   
adjustment range 调整幅度 ;wB  3H  
administered exchange rate 受管制汇率 T0jJp7O  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ~cwwB{  
administration expenses 行政费用 G"w Q(6J@  
administration fee 手续费;行政费 mr.DP~O:9p  
administration in bankruptcy 破产管理 _"`h~jB  
administration order 遗产管理令 f d5~'2  
administrator 管理人;遗产管理人 X|G+N(`|(  
administrator of the estate 遗产管理人 Ry3 f'gx  
admission of debt 债项承认书 3/05ee;|  
admission of proof 接纳债权证明 Bk <P~-I  
advance 放贷款项;垫付款项;预支款项;预付款项 *h9vMks o  
advance account 暂支帐目;预付款帐户 s50ln&2  
advance compensation 预付补偿金 }C}_ I:=C  
advance from shareholder 股东垫款 UlytxWkUX  
advance pending reimbursement 预支以待日后付还 >^N :A  
advanced economy 先进经济体系 `;@4f |N9  
advancement 预付;预付财产 PD4E& k  
advances warrant 垫款令 JnJz{(c  
advancing 贷出 KYN{iaj  
adverse balance 逆差 ="K>yUfcFl  
adverse exchange 逆汇 ObzlZP r@  
advertisement addressed to shareholders 在报章刊登的致股东通告 ry"zec B  
advice for collection 托收通知书 (7,Awf5D~  
advice of drawing 提款通知书;汇票通知书 wYG0*!Vj  
advice of payment 付款通知 \>k+Oyj  
Advisory Committee [Securities and Futures Commission] p7er04/}\  
谘询委员会〔证券及期货事务监察委员会〕 BZ9iy~  
Advisory Committee on Diversification 经济多元化谘询委员会 "dTXT  
affidavit 誓章;遗产申报誓章 ~yN,FpD  
affidavit of no receipt 述明无收款的誓章 yjzNU5F  
affiliate 联号;联营公司;附属公司 Xi.?9J`@  
affiliated company 附属公司;联号;联营公司 ]+P &Y:   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 W9"I++~f  
affordability 负担能力 *6tN o-)^  
African Development Bank [AfDB] 非洲开发银行 C"<@EMU9  
after-acquired property 事后取得的财产 t`B']Ac;T  
after-hours dealing 市后交易 4uA^/]ygo  
after-tax profit 税后盈利;税后利润;税后溢利 (=9&"UH  
agency agreement 代理协议 c2/HY8ttRD  
agency expenses 代理机构的开支 #J_i 5KmXJ  
agency fee 代理费 = @o}  
Agency Law 《代理法》 `m^OnH  
agent 代理人;承销人 qZe"'"3M  
agent of company 公司代理人 VWa(@ A  
agent's fee 代理人费;经纪费 Y{=@^4|]  
aggregate 总计;总数;总体数字 oDa{HP\O]W  
aggregate amount 总款额;总额 TZg7BLfy  
aggregate assets and liabilities 总体资产与负债 _!7o   
aggregate at constant price 按固定价格计算的总体数字 |sz9l/,lG  
aggregate demand 总需求 (i8 t^  
aggregate gross position 总持仓量  %3j5Q   
aggregate limit 总限额 )VC) }  
aggregate of salaries tax 合计薪俸税 PQ>JoRs  
aggregate performance 总体表现;总体业绩 T^_9R;  
aggregate supply 总体供应 nCU4a1rZ  
aggregate surplus 总盈余 L_,U*Jyo  
aggregate total 整体总额 jLSZ#H  
aggregate value 总值;合计价值 0J~4  
aggregated basis 合计基准 ~@JC1+  
aggregated net chargeable income 合计应课税入息实额 & j43DYw4  
aggregation 合并计算;合计;总和 7}k8-:a%  
aggregation of incomes of husband and wife 夫妇入息合并计算 C#>C59  
aggregation of property 财产的总和 tUQ)q  
agio 差价;贴水 d/1XL[&  
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》 c3##:"wr  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment S J5kA`  
《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》  s25012  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment SCij5il%  
《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》 VzesqVx  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 5oS\uX|  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 o6 /?WR9  
agreement for a settlement 授产协议 Cmj)CJ-  
agreement for assignment 转让协议 q@:&^CS  
agreement for sale 售卖协议;买卖协议 LxT] -  
agreement for sale and purchase 买卖协议 YVT^}7#  
agreement for the payment of interest 支付利息协议 DZue.or  
agreement for the repayment of money 还款协议 s><co]  
agreement of reinsurance 再保险协议 AM>:At Y  
Agricultural Bank of China 中国农业银行 N2>JG]G  
air passenger departure tax 飞机乘客离境税 bb{+  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 8{C3ijR  
airport tax 机场税 Tx*m p+q  
alcohol duty 酒精税 #82B`y<<y/  
alienation 让与;让渡;转让 hlRE\YO&8R  
alimony 生活费;赡养费 Y{KJk'xN5W  
All Ordinaries Index [AOI] 所有普通股指数 -MjRFa  
all risks 全险;综合险 KVuv%?  
All Sales Record for Stock Market 《股票市场成交报告》 0N xaQ`\  
Allied Capital Resources Limited 新联财务有限公司 (Gcl,IW  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 cc[w%jlA#  
allocation letter 拨款信件 yWzTHW`)Mr  
allocation of fund 分配款项;预留款项 Zu,f&smb  
allocation of profit 利润分配;溢利分配 *D,T}N  
allocation warrant 拨款令 E' Bt1 u  
allotment 分配;配股 . fIodk  
allotment notice 股份配售通知;配股通知 a;K:~R+@,  
allotment of shares 股份分配 isjkfl-!  
allowable 可获宽免;免税的 ]l%j>Vb!L  
allowable business loss 可扣除的营业亏损 {Fj`'0Xu;  
allowable expenses 可扣税的支出 @UKd0kxPN{  
allowance 免税额;津贴;备抵;准备金 C1=[\c~jw  
allowance for debts 债项的免税额 (k?OYz]c  
allowance for depreciation by wear and tear 耗损折旧免税额 PsLCO(26  
allowance for funeral expenses 殡殓费的免税额 !ZRV\31%  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 iQKfx#kt  
allowance for repairs and outgoings 修葺及支出方面的免税额 h>wU';5#f  
allowance to debtor 给债务人的津贴 bm;4NA?Gg  
alteration of capital 资本更改 ]9' \<uR  
alternate trustee 候补受托人 rhrlEf@  
amalgamation 合并 ]Uu/1TTf  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |fUSq1//  
ambit of charges 征税范围;收费范围 DcOLK\  
amended valuation 经修订的估值 hXCDlCO  
American Commodities Exchange 美国商品交易所 D)Zv  
American Express Bank Limited 美国运通银行 DCj!m<Y&  
American Stock Exchange 美国证券交易所 !>Xx</iD1  
amortization 摊销 L|<Mtw  
amount due from banks 存放银行同业的款项 + '`RJ,K+[  
amount due from banks abroad 存放海外银行同业的款项 5GKz@as8  
amount due from holding companies 控股公司欠款 9g7T~|P  
amount due from local banks 存放本港银行同业的款项 %^S1 fUwT  
amount due to banks 银行同业的存款 zSu2B6YU}  
amount due to banks abroad 海外银行同业的存款 Xy._&&pt  
amount due to holding companies 控股公司存款 J8jbtL O'  
amount due to local banks 本港银行同业的存款 g0l- n  
amount due to outport banks 外埠银行同业的存款 9;PtY dJ8  
amount for note issue 发行纸币的款额 x RfX:3  
amount of bond 担保契据的款额 2h=RNU|  
amount of consideration 代价款额 wNlp4Z'[  
amount of contribution 供款数额 KnuqU2< {  
amount of indebtedness 负债款额 (f)QEho7  
amount of principal of the loan 贷款本金额 FEkx&9]  
amount of rates chargeable 应征差饷数额 s[hD9$VB>  
amount of share capital 股本额 W/ERqVZR]  
amount of sums assured 承保款额 R$q:Ct  
amount of variation 变动幅度 m*1=-" P  
amount of vote 拨款数额 R&?p^!`%  
amount payable 应付款额 i[B%:q:&  
amount receivable 应收款额 ' {Q L`L  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^#nAS2w7U  
analysis 分析 j'Fni4;  
ancillary risk 附属风险 ^dro*a,  
annual account 周年帐目;周年帐目报表;年度决算;年结 /#tOi[0[  
annual accounting date 年结日期 U-@\V1;C  
annual allowance 每年免税额;年积金;年度津贴;年津 fIu/*PFPVY  
annual balance 年度余额 u7S7lR"lxW  
annual disposable income 每年可动用收入 o\N),;LM  
annual estimates 周年预算 2n\EZ  
annual fee 年费 n'SnqJ&}  
annual general meeting 周年大会 $3So`8Bm[$  
annual growth rate 年增率;每年增长率 ^Kn}{m/3Y  
annual long-term supplement 长期个案每年补助金 hQ9VcS6=gD  
annual pensionable emolument 可供计算退休金的年薪 +:b| I'S  
annual report 年报 r_QWt1K  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~sOAm  
annual return 周年报表;周年申报表;每年报税表格 q N>j2~  
Annual Return Rules 《周年报表规则》 *p"%cas  
annual review of consumer prices 每年消费物价回顾 % 74}H8q_z  
annual roll-forward basis 逐年延展方式 2?&h{PA+  
annual salary 年薪 ;aSEv"iWX  
annual statement 年度报表;年度决算表 K#>B'>A\  
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 gD-<^Q-  
annuitant 年金受益人 v''$qMQ)  
annuity 年金 hUqIjcuL4  
annuity contract 年金合约 5( 3tPbm{  
annuity on human life 人寿年金 GE|V^_|i  
antecedent debt 先前的债项 _o;alt  
ante-dated cheque 倒填日期支票 L~\Ir  
anticipated expenditure 预期开支 j sm{|'  
anticipated net profit 预期纯利 'h$1vT  
anticipated revenue 预期收入 T5ol2  
anti-inflation measure 反通货膨胀措施 :p89J\  
anti-inflationary stance 反通货膨胀立场 _f/6bpv  
apparent deficit 表面赤字 >y5~:L  
apparent financial solvency 表面偿债能力 ct`89~"  
apparent partner 表面合伙人 [j) :2  
application for personal assessment 个人入息课税申请书 -{^Gzui  
application of fund 资金应用 vForj*Xo  
application to release as liquidator and to destruct the books of accounts and documents cY5h6+_  
申请免除清盘人职务及毁灭帐簿与文件 <%! EI@N  
appointed actuary 委任精算师 {Wt=NI?Ow  
appointed auditor 委任核数师;委任审计师 7"1M3P5*8  
appointed trustee 委任的受托人 gkDB8,C<j  
appointer 委任人 XOU 9r(  
apportioned pro rata 按比例分摊 4h-tR  
apportionment 分配;分摊 {D$+~ lO  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8RB\P:6h  
apportionment formula 分摊方程式 Bx)4BPaN  
apportionment of estate duty 遗产税的分摊 opd^|xx0  
appraisal 估价;评估 ~OXPn9qPp  
appreciable growth 可观增长 5-*/wKjLz  
appreciable impact 显着影响 Vf0m7BJc3  
appreciable increase 可观增长 }5EvBEv-)  
appreciation 增值;升值 [:Sl^ Z&6M  
appreciation against other currencies 相对其他货币升值 -GH>12YP  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :U=*@p4?  
appreciation tax 增值税 dW6sA65<Y  
appropriation 拨款;拨用;拨付 MGK%F#PM  
appropriation account 拨款帐目 t~3!| @3i  
Appropriation Bill 拨款法案 `$05+UU  
appropriation-in-aid system 补助拨款办法 H+` Zp  
approved assets 核准资产 NSZ9M%7  
approved basket stock 认可一篮子证券 W;Ct[Y 8m  
approved budget 核准预算 $/K<hT_  
approved charitable donation 认可慈善捐款 ?g}G#j  
approved charitable institution 认可慈善机构 ,VI2dNst\  
approved currency 核准货币;认可货币 6YNd;,it>p  
approved estimates 核准预算 L\a G.\  
approved estimates of expenditure 核准开支预算 voiWf?X  
approved overseas insurer 核准海外保险人 5 y0 N }}  
approved overseas trust company 核准海外信托公司 wZ0RI{)s'  
approved pooled investment fund 核准汇集投资基金 X3@Uih}|  
approved provident fund scheme 认可公积金计划 ;O+= 6>W  
approved provision 核准拨款 nH_M#  
approved redeemable share 核准可赎回股份 qf;x~1efC4  
approved regional stock 认可地区性证券 PY[nnoF"|  
approved retirement scheme 认可退休金计划 0l;TZf=H  
approved subordinated loan 核准附属贷款 P`^nNX]x+,  
arbitrage 套戥;套汇;套利 0-6rIdDTM  
arbitrageur 套戥者;套汇者 ]V^ >aUlj  
arbitrary amount 临时款项 HQX.oW  
arrangement 措施;安排;协定 G0)}?5L1J  
arrears 欠款 ;0FfP  
arrears of pay 欠付薪酬 ,N93H3(  
arrears of revenue 逾期未收税款;逾期未收的帐项 $i1$nc8  
articles of association 组织章程;组织细则;组织章程细则 wNtC5  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 :<hM@>eFn  
ascertainment of profit 确定利润 #A\@)wJ  
"Asia Clear" “亚洲结算系统” {\hjKP  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 zc K`hS  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 {u~JR(C:  
Asian Development Fund [ADF] 亚洲发展基金 ]lqLC  
Asian dollar bond 亚洲美元债券 9(6f:D  
Asian dollar market 亚洲美元市场 F$M^}vsjGx  
Asian dollar rate 亚洲美元利率 lha)4d  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 #x*\dL  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ~bf4_5  
asked price 沽盘;喊价;索价;卖方报价 H%pD9'q~  
assessable income 应评税入息 2{|Z?3FJ^  
assessable loss 应评税亏损 SMo nJ;Y  
assessable profit 应评税利润 i]9C"Kw$L  
assessable value 应评税值 {^8?fJ/L  
assessed profit 估定利润 w{mw?0  
assessed value 经评估价值 xu\s2x$  
assessment 评税;评定;估价;评税单 w$iQ,--  
assessment number 评税编号;估价编号 R#HVrzOO|T  
assessment of additional tax 补加税评税 ^p)#;$6b  
assessment of performance 业绩评估;实绩评价 OY Sq)!:  
Assessor 评税主任 'h R0JXy  
asset price bubbles 资产价格泡沫 GHY+q{'#V_  
asset-backed securities 具资产保证的证券 |P@N}P@  
assets accretion 资产增值 ,R. rxoO  
assets and liabilities 资产与负债 gu|=uW K  
assets betterment statement 资产递增表;资产改进表 Wn2'uZ5If  
assets lending 实物放款;有抵押贷款 BMug7xl"  
assets of the company passing on the death 死者去世时转移的公司资产 -^+fZBU;  
assets pledged as security for liabilities 用作负债抵押的资产 ^hNl6)hR  
assets portfolio 资产投资组合 8yk7d76Y  
assets price 资产价格 xpX<iT>5u  
assets quality 资产质素 {8>g?4Q#  
assets realization 资产变现 _iu~vU)r  
assets refinancing arrangement 资产再集资安排 F42<9)I  
assets securitization 资产证券化 9TX2h0U?  
assets situated outside Hong Kong 在香港以外地方的资产 X!_&%^L'  
assets stripping 削减资产;拆卖资产 e>6|# d  
assets value 资产值 DL`8qJ'mJs  
assignee 承让人 IdqCk0lVD  
assignment 转让;转让书;转让契 j"K^zh  
assignment of interest 权益转让 C#-HWoSi  
assignment of letters patent and trade mark 专利证书及商标转让 }{y)a<`  
assignment of property 物业转让;物业转让书 EHN(K-  
assignment right 转让权 OClG dFJ|  
assignor 转让人 oqAO@<dL!  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 aVCPaYe^  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 yIhPB8QL  
associate member 附属会员 s]]lB018O\  
associated body corporate 相联法人团体 ;4l8Qg 7  
associated company 相联公司;联属公司 ?VlGTMaS+  
associated corporation 相联法团 ~UJ.A<>Fh  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] HjIIhl?UY  
公认会计师公会〔英国〕 ~m_{&,CA.  
Association of Futures Exchange Brokers 香港期货经纪协会 w? >f:2(=[  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ~| b\1SR  
association of underwriters 承保人组织 C$q};7b1N  
assumption of control 接管 3~{I/ft  
assurance 担保;保险;转易;转易书 2xf #@`U  
assurance of interest 权益的转易 ? a#Gn2  
at 19XX price 按一九XX年价格计算 (<YBvpt4>  
at a discount 按赔价计算;按贴水价格计算;打折扣 EsGf+-}|!0  
at a premium 按溢价计算;按升水价格计算 6R,Y.srR  
at call 通知付款;按通知 ( +Sv3h  
at constant market price 按固定市价计算 T%% 0W J  
at constant price 按固定价格计算 9dq"x[  
at cost 按成本计算 }4p)UX>aWT  
at current market price 按当时市价计算;按现时市价计算 Li]bU   
at current price 按当时价格计算;按现时价格计算 b"WF]x|^  
at factor cost 按要素成本计算;按生产要素成本计算 b"uO BB  
at money-of-the-day price 按付款当日价格计算 ckMG4 3i\j  
at or better 按指定或较佳价位〔买卖指令〕 \_WR:?l  
at par 按面值计算;平价 %cLS*=MO  
at sight 见票即付 jYi,oE  
at the close 按收市盘 1aQm r=,  
at the opening 按开市盘 $2\ 8Rn6'  
attestation 见证;见证条款 ~5'7u-;  
at-the-money option 平价期权 s3eS` rK-  
attorney 受权人;受托代表人 4j~q,# $LW  
attornment 新拥有人承认书 ~n- Px)  
attributable profit 可归属利润 JcUU#>  
attributable share value 可归属股份价值 #B<EMGH  
Auckland Stock Exchange 奥克兰证券交易所 }[Z'Sg]s  
auction 拍卖 g3].STz6w  
auctioneer 拍卖商 OKAU*}_  
audit 审计;核数 9j|v D  
Audit Commission 审计署 +@=V}IO  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] yAfwQ$Ll7  
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〕  q[ _qZ  
audit review 帐目审查 yfK}1mx)j  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 0u1ZU4+EC  
audited account 审计帐目;经审计的帐目 QuqznYSY{  
audited annual account 经审计的周年帐目 dpTsTU!\  
audited balance sheet 经审计的资产负债表 arDl2T,igF  
auditor 核数师;核数主任;审计师 g!R7CRt%  
auditor's certificate 核数师证明书;审计师证明书 H,]8[ qT<  
auditor's report 核数师报告;审计师报告 8'u9R~})   
Aussie bond 澳元债券 h*%FZ}}`q  
austerity budget 紧缩预算  D3cJIVM  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 o>_})WM1[  
Australia All Ordinaries Index 澳洲所有普通股票指数 rw,Ylr :3  
Australian Dollar [AUD] 澳元 ])wdd>'  
Australian Options Market 澳大利亚期权市场 @>HTbs6W  
Australian Securities Commission 澳洲证券事务监察委员会 9T;4aP>6j#  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 tGgxID  
Australian Stock Exchange 澳大利亚证券交易所 <Cv(@A->  
Austrian Schilling [ATS] 奥地利先令 [K&%l]P7  
authentication 认证;鉴证 [ N|X  
authority to purchase 委托购买证;委购书 !{g<RS( c  
authorization 认可;核准;授权;授权书 rz@q W2  
authorization by direction 指示授权 &J)<1!|  
authorization by instruction 指令授权 _;B wP  
authorization by warrant 令状授权 1(-!TJ{  
authorization of unit trust 单位信托的认可 I )rO|  
authorized agent 指定代理人 ;.V/ngaj  
authorized capital 法定资本 .JPN';  
authorized clerk 出市员 1ZI1+TDH  
authorized dealer 认可交易商 0n{.96r0R  
authorized financial institution 认可财务机构 RNi%6A1  
authorized fund 认可基金 \IE![=p\w  
authorized fund house 获授权的基金公司;认可基金公司 HohCb4do  
authorized institution 认可机构 rS{}[$Zpl  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 iX$G($[l(  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 G IN|cv=  
authorized insurer 获授权保险人;获认可承保人 #B;P4n3  
authorized investment 特准投资项目 c,4~zN8Ou  
authorized person 获授权人 -g@!\{  
authorized representative 获授权代表 m<h%BDSzr{  
authorized share capital 法定股本 SLKpl LO  
automated quotation system 自动报价系统 Wd:pqhLh  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] umIGI  
自动交易系统〔香港期货交易所有限公司〕 bZ\R0[0  
automatic adjustment mechanism 自动调整机制 s0/O/G?  
automatic adjustment system 自动调整系统 $D1ha CL  
Automatic Clearing House 自动票据交换所 itg_+%^R  
automatic exchange rates accumulation system 自动化汇率累集系统 j(=w4Sd_W  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 4yxQq7 m,  
automatic teller machine [ATM] 自动柜员机 0G+Q^]0  
autopay 自动转帐 nF@**,C Q  
available assets 可用资产 @|\9<S  
available fiscal reserve 现存财政储备 R9U{r.AA  
available profit 可用利润 {Rkd;`Q`!  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 lS4rpbU_  
average 平均;平均数;海损 ?H=q!i  
average basic salary 平均基本薪金 L}`/v]E"eU  
average consumer expenditure 平均消费开支;一般消费开支 Am<5J,<uy  
average cost 平均成本 xU.1GI%UPu  
average cost of land production 增辟土地平均成本 fzIs^(:fl  
average daily turnover 平均每日成交额 ; ~pgF_  
average daily wage rate 平均每日工资率 r[S(VPo[()  
average expenditure pattern 平均开支模式 G:<f(Gy  
average growth rate 平均增长率 cLV*5?gVO  
average net fixed assets 固定资产平均净值 <E2 IU~e  
average of relatives 相对价格平均数 e$Ksn_wEq  
average price 平均价格 BS9VwG <Z  
average propensity to consume 平均消费倾向;一般消费倾向 7%y$^B7{  
average propensity to save 平均储蓄倾向;一般储蓄倾向 4yyw:"  
average rate 平均率 JT?u[p Q^  
average revenue 平均收入;平均收益 d=D-s  
average stock 平均库存;平均存货  k,:W]KD  
average yearly rent 平均年租 =Kd'(ct  
avoidance of double taxation 避免双重课税 +<a\0FsD  
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 ek][^^4o  
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