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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: sb8z_3   
A share A股;甲类股份 "9TxK6  
abatement of tax 减税;减扣免税额 O7! fI'R  
ABN AMRO Bank N.V. 荷兰银行 =%:JjgKc*t  
above-the-line expenditure 线上项目支出;经常预算支出 t%0r"bTi  
above-the-line receipt 线上项目收入;经常预算收入 k\Yu5)  
ABSA Asia Limited 南非联合亚洲有限公司 8+=p8e~An  
absolute change 绝对数值变更 yY-FL`-  
absolute expenditure 实际开支 []^PJ  
absolute guideline figure 绝对准则数字 fma tc#G  
absolute interest 绝对权益 WT;.>F  
absolute order of discharge 绝对破产解除令 XCKY xv&  
absolute profit margin 绝对利润幅度 cw*(L5b u  
absolute value 实值;绝对值 *pDXcURw  
absolutely vested interest 绝对既得权益 |TC3*Y  
absorbed cost 已吸收成本;已分摊成本 V]+o)A$  
absorption 吸收;分摊;合并 ?3.(Vqwog  
absorption rate 吸收率;摊配率;分摊率 ^A:!ni@3  
ACB Finance Limited 亚洲商业财务有限公司 [_B+DD=}  
acceptable form of reciprocity 合理的互惠条件 8L%%eM_O  
acceptable rate 适当利率;适当汇率 2nG{>,#C:O  
acceptance agreement 承兑协议 Sn_z  
acceptance for honour 参加承兑 wjN`EF5$}&  
acceptor 承兑人;接受人;受票人 u>JqFw1  
acceptor for honour 参加承兑人 p,3go[9X:R  
accident insurance 意外保险 Z5"!0B^ j  
Accident Insurance Association of Hong Kong 香港意外保险公会 6GvhEulYR  
accident insurance scheme 意外保险计划 fRZUY <t  
accident year basis 意外年度基准 \VoB=Ac&  
accommodation 通融;贷款 cq+nWHqF{J  
accommodation bill 通融票据;空头票据 h v;n[  
accommodation party 汇票代发人 aNuZ/9O  
account balance 帐户余额;帐户结余 D? ^`(X P  
account book 帐簿 :u[ oc.  
account collected in advance 预收款项 H>gWxJ 5  
account current book 往来帐簿 O('i*o4!}  
account of after-acquired property 事后取得的财产报告 d=Rk\F'^J  
account of defaulter 拖欠帐目 6,CU)-98G  
account payable 应付帐款 qk"oFP6  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 >cvE_g"?C  
account receivable 应收帐款 f\U?:8 3  
account receivable report 应收帐款报表 ^bZ<9}  
account statement 结单;帐单;会计财务报表 k~'?"'  
account title 帐户名称;会计科目 l}U~I 3}).  
accountant's report 会计师报告 [)C)p*!Y)  
Accountant's Report Rules 会计师报告规则 c,b`N0dOKL  
accounting and auditing procedure 会计与审计程序;会计与核数程序 c ,g]0S?gu  
Accounting Arrangements 《会计安排》 ,3fuX~g  
accounting basis 会计基础 UKt/0Ze  
accounting by Official Receiver 破产管理署署长呈交的帐目 F^/~@^{P  
Accounting Circular 《会计通告》 ]6?c8/M  
accounting class 会计类别 [R@q]S/  
accounting date 记帐日期;会计结算日期 x= vE&9_u  
accounting for money 款项核算 ,qBnqi[  
Accounting Officer 会计主任 eG[umv.9b  
accounting period 会计报告期;会计期 PHe~{"|d?  
accounting policy 会计政策;会计方针 \N'hbT=  
accounting practice 会计惯例 mGM inzf  
accounting principle 会计准则 m!FM+kge  
accounting record 会计记录 iXr`0V   
accounting report 会计报告 Ivd[U`=Q  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 /ze_{{o  
Accounting Society of China 中国会计学会 ;XKo44%  
accounting statement 会计报表 pqGf@24c<  
accounting system 会计制度;会计系统 c_D,MW\IC  
accounting transaction 会计事项;帐务交易 oHc-0$eMKY  
accounting treatment 会计处理 ,=q7}5o Y  
accounting year 会计年度 5 b#" G"  
accretion 增值;添加 mcP{-oJ0W  
accrual 应计项目;应累算数目 : . FfE  
accrual basis 应计制;权责发生制 #J<`p  
accrual basis accounting 应计制会计;权责发生制会计 |}]JWsuB  
accrue 应累算;应计 g0; &/;"  
accrued benefit 应累算利益 :yFTaniJ'.  
accrued charges 应计费用 &y+PSa%n  
accrued cumulative preference share dividend 应累算的累积优先股股息 SSA%1l 2!  
accrued expenses 应累算费用 + !E{L  
accrued interest payable 应付利息;应计未付利息 &K}(A{  
accrued interest receivable 应收利息;应计未收利息 Nd]%ati?  
accrued right 累算权益 Qzs\|KS  
accruing profit 应累算的利润 ZmR[5 mv@  
accumulated fiscal reserve 累积财政储备 OyG_thX  
accumulated profit 累积利润;滚存溢利 7E\K!v_  
accumulated reserve 累积储备 jl 30\M7  
accumulation of surplus income 累积收益盈余 sJjl)Qs)T  
acquired assets 既得资产 ECE{xoc  
acquisition 收购;购置;取得 mPw56>  
acquisition cost 购置成本 ba:mO$  
acquisition expenses 购置费用 l/y Kc8^<  
acquisition of 100% interest 收购全部股权 sg9x?Bx9  
acquisition of control 取得控制权 TGt1d  
acquisition of fixed assets 购置固定资产 R"\u b"]  
acquisition of shell “买壳” R; Gl{  
acquisition price 收购价 j4 &  
act of God 天灾 e{rHO,#A>  
acting partner 执事合伙人 E=tx.h4xG~  
active market 买卖活跃的市场;交投畅旺的市场;旺市 v|,[5IY  
active partner 积极参与的合伙人 C.9eXa1wkT  
active trading 交投活跃 )2<B$p  
actual circulation 实际流通 >w]k3MC  
actual cost 实际成本 G,mH!lSm,  
actual expenditure 实际开支;实际支出 ^&Rxui  
actual income 实际入息;实际收入;实际收益 Dry;$C}P  
actual market 现货市场 bTy' 5"  
actual price 现货价;实际价格 OV@h$fg  
actual profit 实际利润  >Wr   
actual quotation 实盘;实际价位;实际报价 p *W ZY=Q  
actual year basis 按实际年度计算 z7us*8X{  
actuals 实货 a*n%SUP  
actuarial investigation 精算调查 Ppo^qb  
actuarial principle 精算原则 $=QGua V  
actuarial report 精算师报告 g$^qQs)^N  
Actuarial Society of Hong Kong 香港精算学会 GYb2m"a)  
actuarial valuation 精算师估值 S1^Mw;?P  
actuary 精算师 NE>JtTF<  
ad referendum agreement 暂定协议;有待覆核的协定 />2$ XwP  
ad valorem duty 从价税;按值征税 >"$-VY6i  
ad valorem duty system 从价税制 vdFQf ^l  
ad valorem fee 从价费 Tdmo'"m8z_  
ad valorem tariff 从价关税 $>rfAs!  
additional allowance 额外免税额 ^N}~U5  
additional amount for unexpired risk 未过期风险的额外款额 7J!d3j2TR  
additional assessable profit 补加应评税利润 *,XJN_DKj  
additional assessment 补加评税 t-|=weNy  
additional commitment 额外承担 }${ZI  
additional commitment vote 额外承担拨款 kc(b;EA  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Q,qylL  
additional dependent parent allowance 供养父母额外免税额 rM~IF+f0XD  
additional provision 额外拨款 uY%3X/^j  
additional stamp duty 附加印花税 6;c{~$s~[  
additional tax 补加税罚款;补加税款 q@"4Rbu6  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 cZK?kz_Y  
adjudged bankrupt 被裁定破产 r-"`Abev  
adjudicated bankrupt 裁定破产人 u'n%BVt   
adjudication fee 裁定费;评定印花税额手续费;评估契据费 1sJJ"dC.w  
adjudication of bankruptcy 裁定破产;宣告破产 bDh(;%=  
adjudication of insolvency 裁定无力偿还债务 9NoPrR=x1  
adjusted actual 经调整的实数;调整后的实数 C5z  
adjusted current assets 经调整的流动资产;调整后的流动资产 j9fL0$+FI  
adjusted figure 经调整的数字;调整后的数额 c94PWPU  
adjusted liabilities 经调整的负债;调整后的负债 21k-ob1Y  
adjusted loss 经调整的亏损;调整后的亏损 $gtT5{"PN(  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 T-cVM>u\D  
adjusted profit 经调整的利润;调整后的利润 x=r6vOj  
adjusted surplus 经调整的盈余额;调整后的盈余额 }8KL]11b  
adjusted value 经调整的价值;调整后的价值 ~#x!N=q  
adjustment 调整;修订;理算〔保险〕 E0x$;CG!  
adjustment centre 调剂中心 6h*bcb#C  
adjustment lag 调整过程的时间差距;调整时差 0<Y&2<v  
adjustment mechanism 调整机制 x,*t/nzR  
adjustment of loss 亏损调整 MZF ;k$R  
adjustment process 调整过程;调整程序 2/gj@>dt  
adjustment range 调整幅度 (I 0t*Se  
administered exchange rate 受管制汇率 ^[NmNi*  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Xg#([}b  
administration expenses 行政费用 e ^& 8x  
administration fee 手续费;行政费 !8M'ms>s=  
administration in bankruptcy 破产管理 }XE/5S}D  
administration order 遗产管理令 o) ?1`7^BA  
administrator 管理人;遗产管理人 v2z/|sG  
administrator of the estate 遗产管理人 TZ]Gl4 @  
admission of debt 债项承认书 oRF"[G8BV  
admission of proof 接纳债权证明 m1Z8SM+  
advance 放贷款项;垫付款项;预支款项;预付款项 ~Q\ZDMTK  
advance account 暂支帐目;预付款帐户 {v'Fg  
advance compensation 预付补偿金 '0]_8Sy&  
advance from shareholder 股东垫款 #gT^hl5/  
advance pending reimbursement 预支以待日后付还 C&"2`ll  
advanced economy 先进经济体系 5Rp2O4Z  
advancement 预付;预付财产 wi >ta  
advances warrant 垫款令 |hyr(7  
advancing 贷出 Nr+1N83S}  
adverse balance 逆差 ^%@.Vvz<  
adverse exchange 逆汇 R;ug+N  
advertisement addressed to shareholders 在报章刊登的致股东通告 u^[v{hv'H  
advice for collection 托收通知书 Oz7v hOU  
advice of drawing 提款通知书;汇票通知书 1 niTkop  
advice of payment 付款通知 #-,`4x$m|  
Advisory Committee [Securities and Futures Commission] GlZDuU  
谘询委员会〔证券及期货事务监察委员会〕 Kf5p* AI  
Advisory Committee on Diversification 经济多元化谘询委员会 _kLoDju%  
affidavit 誓章;遗产申报誓章 C#0Wo  
affidavit of no receipt 述明无收款的誓章 '2#fkH[.  
affiliate 联号;联营公司;附属公司 >>xV-1h:  
affiliated company 附属公司;联号;联营公司 *(IO<KAg8  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 " <AljgF  
affordability 负担能力 FeMu`|2  
African Development Bank [AfDB] 非洲开发银行 A*i_- ;W)  
after-acquired property 事后取得的财产 FZ/&[;E!  
after-hours dealing 市后交易 =w>QG{-N  
after-tax profit 税后盈利;税后利润;税后溢利 I@+<[n2  
agency agreement 代理协议 s3^SjZb  
agency expenses 代理机构的开支 )Ggx  
agency fee 代理费 gJ7pu N  
Agency Law 《代理法》 L+CSF ]  
agent 代理人;承销人 )HE yTHLtJ  
agent of company 公司代理人 Pl6=._  
agent's fee 代理人费;经纪费 ]x\wP7x  
aggregate 总计;总数;总体数字 d(XWt;KK  
aggregate amount 总款额;总额 96j2D8=w  
aggregate assets and liabilities 总体资产与负债 ,#haai(  
aggregate at constant price 按固定价格计算的总体数字 =)bc/309  
aggregate demand 总需求 :b-(@a7>  
aggregate gross position 总持仓量 OR{"9)I  
aggregate limit 总限额 M XQ7%G  
aggregate of salaries tax 合计薪俸税 \/Y<.#?_  
aggregate performance 总体表现;总体业绩 ,{at?y*  
aggregate supply 总体供应 jd*H$BU^  
aggregate surplus 总盈余 i[n 1}E.@  
aggregate total 整体总额 S3f BZIPp  
aggregate value 总值;合计价值 /#5ZP\e  
aggregated basis 合计基准 JN!YRcj  
aggregated net chargeable income 合计应课税入息实额 Bnv%W4  
aggregation 合并计算;合计;总和 R4;6Oi)  
aggregation of incomes of husband and wife 夫妇入息合并计算 lHXH03  
aggregation of property 财产的总和 zYsGI<4  
agio 差价;贴水 v~3q4P  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 NKrk*I"G  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment &aOOG8l  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Y$^QH.h  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment q?\D9aT9  
《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》 HC+R :Dz  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 10 ^=1@U  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 / [M~##%:  
agreement for a settlement 授产协议 Rz]bCiD3 B  
agreement for assignment 转让协议 -9EbU7>!  
agreement for sale 售卖协议;买卖协议 m|[ Hhw=f  
agreement for sale and purchase 买卖协议 |/$#G0X;H  
agreement for the payment of interest 支付利息协议 3u<2~!sR  
agreement for the repayment of money 还款协议 cs)hq4-L`  
agreement of reinsurance 再保险协议 zx*f*L,6F  
Agricultural Bank of China 中国农业银行 ]&>)=b!,  
air passenger departure tax 飞机乘客离境税 #96a7K  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 fBmx +7  
airport tax 机场税 #s%$kYp 1  
alcohol duty 酒精税 QWEK;kUa@  
alienation 让与;让渡;转让 :08UeEy  
alimony 生活费;赡养费 Iq*7F5B  
All Ordinaries Index [AOI] 所有普通股指数 *XuzTGa"  
all risks 全险;综合险 9Wn0YIc  
All Sales Record for Stock Market 《股票市场成交报告》  VM`."un]  
Allied Capital Resources Limited 新联财务有限公司 cW\7yZh  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 /~:ztv\$M"  
allocation letter 拨款信件 0OXd*  
allocation of fund 分配款项;预留款项 HZNX1aQ|Q#  
allocation of profit 利润分配;溢利分配 UpbzH(?#  
allocation warrant 拨款令 (WC<XKf  
allotment 分配;配股 M-_)CR  
allotment notice 股份配售通知;配股通知 sr4K-|@  
allotment of shares 股份分配 ORNE>6J H  
allowable 可获宽免;免税的 y-YYDEl  
allowable business loss 可扣除的营业亏损 sQw-#f7t  
allowable expenses 可扣税的支出  Sk-Ti\  
allowance 免税额;津贴;备抵;准备金 E_P]f%  
allowance for debts 债项的免税额 BKk*<WMD  
allowance for depreciation by wear and tear 耗损折旧免税额 tq[C"| dH  
allowance for funeral expenses 殡殓费的免税额 ]@EjKgs  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 qyto`n7  
allowance for repairs and outgoings 修葺及支出方面的免税额 W7 $yE},z  
allowance to debtor 给债务人的津贴 #,sJd^uI  
alteration of capital 资本更改 EifYK  
alternate trustee 候补受托人 jp|wc,]!  
amalgamation 合并 ^H'#*b0u  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 K^+B"  
ambit of charges 征税范围;收费范围 Q5ux**(Wr  
amended valuation 经修订的估值 !?96P|G  
American Commodities Exchange 美国商品交易所 @47TDCr  
American Express Bank Limited 美国运通银行 HhO$`YZ%>  
American Stock Exchange 美国证券交易所 8wOr`ho B  
amortization 摊销 v-o/zud]]  
amount due from banks 存放银行同业的款项 0)Z7U$  
amount due from banks abroad 存放海外银行同业的款项 o?>)CAo  
amount due from holding companies 控股公司欠款 N{'k ]&  
amount due from local banks 存放本港银行同业的款项 zI(Pti  
amount due to banks 银行同业的存款 Z'E@sc 9  
amount due to banks abroad 海外银行同业的存款 9iUw7-)  
amount due to holding companies 控股公司存款 Uvp?HZ\Z  
amount due to local banks 本港银行同业的存款 `&o|=  
amount due to outport banks 外埠银行同业的存款 GC~::m~  
amount for note issue 发行纸币的款额 h W-[omr0  
amount of bond 担保契据的款额 P VPwYmte  
amount of consideration 代价款额 ;Zw28!#Rt  
amount of contribution 供款数额 *UTk. :G5  
amount of indebtedness 负债款额 /cg!Ap5  
amount of principal of the loan 贷款本金额 ,F1$Of/'@\  
amount of rates chargeable 应征差饷数额 @U}UCG7+  
amount of share capital 股本额 W\Gg!XsLk  
amount of sums assured 承保款额 3jQ |C=   
amount of variation 变动幅度 I^o^@C  
amount of vote 拨款数额 975KRnj  
amount payable 应付款额 rpvm].4  
amount receivable 应收款额 L:31toGK  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _T1e##Sq,  
analysis 分析 y Le5,  
ancillary risk 附属风险 Cs$g]&a  
annual account 周年帐目;周年帐目报表;年度决算;年结 t6tqv  
annual accounting date 年结日期 #(7OvW+y  
annual allowance 每年免税额;年积金;年度津贴;年津 ]b[ 3 th*  
annual balance 年度余额 }.Ug`7%G  
annual disposable income 每年可动用收入 %V$^CWOy  
annual estimates 周年预算 hX^XtIC=  
annual fee 年费 Ruf*aF(  
annual general meeting 周年大会 _*+M'3&=  
annual growth rate 年增率;每年增长率 yO !*pC  
annual long-term supplement 长期个案每年补助金 h0GXN\xI  
annual pensionable emolument 可供计算退休金的年薪 hAY_dM  
annual report 年报 [=iq4F'7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 E yNCky  
annual return 周年报表;周年申报表;每年报税表格 (Lc%G~{  
Annual Return Rules 《周年报表规则》 i}Y:o}  
annual review of consumer prices 每年消费物价回顾 _C##U;e!  
annual roll-forward basis 逐年延展方式 zUOYH4+  
annual salary 年薪 4:K9FqU  
annual statement 年度报表;年度决算表 -+z^{*\; N  
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>,XJ7P  
annuitant 年金受益人 g ,.iM8  
annuity 年金 <|{=O9  
annuity contract 年金合约 -1@kt<Es  
annuity on human life 人寿年金 =lzjMRX(?  
antecedent debt 先前的债项 a^CIJ.P2  
ante-dated cheque 倒填日期支票 J[^-k!9M  
anticipated expenditure 预期开支 vnKUD|  
anticipated net profit 预期纯利 (h E^<jNR  
anticipated revenue 预期收入 H.YntFtD'  
anti-inflation measure 反通货膨胀措施 #e=[W))  
anti-inflationary stance 反通货膨胀立场 p}h)WjC  
apparent deficit 表面赤字 :/u EPki  
apparent financial solvency 表面偿债能力 #jnb6v=5v  
apparent partner 表面合伙人 cc@y  
application for personal assessment 个人入息课税申请书 TG!sck4/-Q  
application of fund 资金应用 n|8fdiK#}  
application to release as liquidator and to destruct the books of accounts and documents /m%;wH|6%  
申请免除清盘人职务及毁灭帐簿与文件 +Ix;~  
appointed actuary 委任精算师  G=wJz  
appointed auditor 委任核数师;委任审计师 CrK}mbe  
appointed trustee 委任的受托人 s8R.?mhH=  
appointer 委任人 J"|o g|Tz  
apportioned pro rata 按比例分摊 m~2PpO  
apportionment 分配;分摊 T8v>J4@t  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1>n@`M8}  
apportionment formula 分摊方程式 IF<jq\M  
apportionment of estate duty 遗产税的分摊 ?8`b  
appraisal 估价;评估 d5h:py5  
appreciable growth 可观增长 R@;kY S  
appreciable impact 显着影响 LnLuWr<;}  
appreciable increase 可观增长 ;0 ,-ywK  
appreciation 增值;升值 emTqbO  
appreciation against other currencies 相对其他货币升值 Qv#]T,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 BYRf MtT@+  
appreciation tax 增值税 SI-s:%O  
appropriation 拨款;拨用;拨付 M-eX>}CDm  
appropriation account 拨款帐目 -2f_e3jF  
Appropriation Bill 拨款法案 Lb(=:Z!{  
appropriation-in-aid system 补助拨款办法 B%[Yu3gBo  
approved assets 核准资产 [/'W#x  
approved basket stock 认可一篮子证券 oB+drDp8U  
approved budget 核准预算 x2 l~aw#?  
approved charitable donation 认可慈善捐款 e~xN[Q\0]  
approved charitable institution 认可慈善机构 *M09Y'5]  
approved currency 核准货币;认可货币 xM[m(m  
approved estimates 核准预算 Zhf+u r  
approved estimates of expenditure 核准开支预算 4v Ug:'DM  
approved overseas insurer 核准海外保险人 yH irm|o  
approved overseas trust company 核准海外信托公司 a8NL  
approved pooled investment fund 核准汇集投资基金 WSUU_^.  
approved provident fund scheme 认可公积金计划 n%A)#AGGc  
approved provision 核准拨款 u`g|u:(r  
approved redeemable share 核准可赎回股份  {ZB7,\  
approved regional stock 认可地区性证券 86oa>#opU  
approved retirement scheme 认可退休金计划 Rkgpa/te"  
approved subordinated loan 核准附属贷款 FK<1SOE  
arbitrage 套戥;套汇;套利 r"c<15g2'  
arbitrageur 套戥者;套汇者 =5J}CPKbZI  
arbitrary amount 临时款项 EP,lT.u3  
arrangement 措施;安排;协定 R e-4y5f  
arrears 欠款  "H#2  
arrears of pay 欠付薪酬 8do-z"-  
arrears of revenue 逾期未收税款;逾期未收的帐项 .O@T#0&=_  
articles of association 组织章程;组织细则;组织章程细则 Zh,(/-XN;  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ] %pr1Ey  
ascertainment of profit 确定利润 RAPR-I;{  
"Asia Clear" “亚洲结算系统” x= X"4Mj0)  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 8!sl) R  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 saY":fva  
Asian Development Fund [ADF] 亚洲发展基金 DY1UP (y  
Asian dollar bond 亚洲美元债券 G?*)0`~W  
Asian dollar market 亚洲美元市场 E&9BeU a#  
Asian dollar rate 亚洲美元利率 O!#r2Y"?K1  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 q-}q rg  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 l]C#bL>i  
asked price 沽盘;喊价;索价;卖方报价 G*^4+^Vz?  
assessable income 应评税入息 H85J MPZ7  
assessable loss 应评税亏损 DxoW,G W  
assessable profit 应评税利润 n 'gU  
assessable value 应评税值 j`7q7}  
assessed profit 估定利润 u7L&cx  
assessed value 经评估价值 Cl&YN}t5  
assessment 评税;评定;估价;评税单 Qh3BI?GZ'3  
assessment number 评税编号;估价编号 t>Lq "]1  
assessment of additional tax 补加税评税 OXp(rJ*bK  
assessment of performance 业绩评估;实绩评价 fRh}n ^X  
Assessor 评税主任 &L`^\B]k|  
asset price bubbles 资产价格泡沫 $ra q,SP  
asset-backed securities 具资产保证的证券 eCFMWFhC  
assets accretion 资产增值 /0CS2mLC  
assets and liabilities 资产与负债 [0MNq]gxf  
assets betterment statement 资产递增表;资产改进表 Dk%+|c  
assets lending 实物放款;有抵押贷款 /xq^]0xy  
assets of the company passing on the death 死者去世时转移的公司资产 z>lIZ}  
assets pledged as security for liabilities 用作负债抵押的资产 mUA!GzJ~u-  
assets portfolio 资产投资组合 ?te~[_oT  
assets price 资产价格 6pP:Q_U$  
assets quality 资产质素 _59f.FsVR  
assets realization 资产变现 x4bmV@b  
assets refinancing arrangement 资产再集资安排 G9_7jX*  
assets securitization 资产证券化 WIKSz {"=/  
assets situated outside Hong Kong 在香港以外地方的资产 )5Wt(p:T6_  
assets stripping 削减资产;拆卖资产 cXw8#M!  
assets value 资产值 )sN}ClgJ  
assignee 承让人 9x`1VR :  
assignment 转让;转让书;转让契 +R"Y~ m{F  
assignment of interest 权益转让 Dr K@y8  
assignment of letters patent and trade mark 专利证书及商标转让 8Wba Hw_  
assignment of property 物业转让;物业转让书 ?`T Q'#P`  
assignment right 转让权 I >aKa  
assignor 转让人 ?k`UQi]Q  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 <c%  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 zb3,2D+P  
associate member 附属会员 >=1Aa,_tc  
associated body corporate 相联法人团体 uN&UYJ' B  
associated company 相联公司;联属公司 muAgsH$/  
associated corporation 相联法团 IN_O!c0e  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] W#&BU-|2  
公认会计师公会〔英国〕 w?V;ItcL  
Association of Futures Exchange Brokers 香港期货经纪协会 "^Vnnb:Z*o  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 J4%"38l  
association of underwriters 承保人组织 s~06%QEG  
assumption of control 接管 RiG]-K:  
assurance 担保;保险;转易;转易书 G5hf m-  
assurance of interest 权益的转易 ~6=aoF5"3?  
at 19XX price 按一九XX年价格计算 O1Ynl` }  
at a discount 按赔价计算;按贴水价格计算;打折扣 h0] bIT{  
at a premium 按溢价计算;按升水价格计算 .B?fG)'WsF  
at call 通知付款;按通知 ?f= ~Pn+  
at constant market price 按固定市价计算 W2 {4s 1  
at constant price 按固定价格计算  {b|V;/  
at cost 按成本计算 yMEI^,0"  
at current market price 按当时市价计算;按现时市价计算 ka@yQV  
at current price 按当时价格计算;按现时价格计算 y[ZVi5) ,  
at factor cost 按要素成本计算;按生产要素成本计算 ?)gc;K  
at money-of-the-day price 按付款当日价格计算 JFdMYb  
at or better 按指定或较佳价位〔买卖指令〕 cx[[K.  
at par 按面值计算;平价 97dF  
at sight 见票即付 E~c>j<'-"<  
at the close 按收市盘 e=+q*]>  
at the opening 按开市盘 >}B53.;.k  
attestation 见证;见证条款 Bk] `n'W  
at-the-money option 平价期权 XVF!l>nE  
attorney 受权人;受托代表人 /[5\T2GI   
attornment 新拥有人承认书 Y()ZM  
attributable profit 可归属利润 !yvw5As%  
attributable share value 可归属股份价值 1:RK~_E  
Auckland Stock Exchange 奥克兰证券交易所 z SjZTA/Z  
auction 拍卖 {11 3B)  
auctioneer 拍卖商 k*OHI/uiow  
audit 审计;核数 *x_e] /}  
Audit Commission 审计署 )X3 |[4R  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] V@+X4`T  
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〕 XP[~ :+  
audit review 帐目审查 tkmzOc H  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 =3nA5'UZ  
audited account 审计帐目;经审计的帐目 cfPp>EK  
audited annual account 经审计的周年帐目 k(xB%>ns  
audited balance sheet 经审计的资产负债表 %XQJ!sC`  
auditor 核数师;核数主任;审计师 ZFtJoGaR  
auditor's certificate 核数师证明书;审计师证明书 >3,}^`l  
auditor's report 核数师报告;审计师报告 @YVla !5O@  
Aussie bond 澳元债券 ( G~ME>  
austerity budget 紧缩预算 _C=01 %/  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 kkJ8xyO  
Australia All Ordinaries Index 澳洲所有普通股票指数 PzT@q\O  
Australian Dollar [AUD] 澳元 --k!KrL  
Australian Options Market 澳大利亚期权市场 VR'zm\< D  
Australian Securities Commission 澳洲证券事务监察委员会 >%5GMx>m  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 lk[u  
Australian Stock Exchange 澳大利亚证券交易所 WpOH1[ 8v  
Austrian Schilling [ATS] 奥地利先令 Xy}>O*  
authentication 认证;鉴证 b8 1cq,  
authority to purchase 委托购买证;委购书 (Q.tH  
authorization 认可;核准;授权;授权书 mz<X$2]?  
authorization by direction 指示授权 Y-,S_59  
authorization by instruction 指令授权 :QF`Orb!^  
authorization by warrant 令状授权 G5lBCm   
authorization of unit trust 单位信托的认可 ,."wxP2u  
authorized agent 指定代理人 RU~Pa+H  
authorized capital 法定资本 cYvt!M\ed  
authorized clerk 出市员 QVah4wFL*.  
authorized dealer 认可交易商 );?tGX  
authorized financial institution 认可财务机构 Q[FDk63;w  
authorized fund 认可基金 wc#k@"2AZb  
authorized fund house 获授权的基金公司;认可基金公司 r*ziO#[  
authorized institution 认可机构 [ {HTGz@(  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ;Ah eeq746  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 \mZB*k)+  
authorized insurer 获授权保险人;获认可承保人 eep/96G ?  
authorized investment 特准投资项目 %TO&  
authorized person 获授权人 VF+g+~  
authorized representative 获授权代表 UGvUU<N|N  
authorized share capital 法定股本 ;&!Q N#_  
automated quotation system 自动报价系统 0b<Qs88yd>  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] e(FT4KD~  
自动交易系统〔香港期货交易所有限公司〕 >p`i6_P0P/  
automatic adjustment mechanism 自动调整机制 \=$G94%  
automatic adjustment system 自动调整系统 aiZZz1C   
Automatic Clearing House 自动票据交换所 7V5kYYR^F  
automatic exchange rates accumulation system 自动化汇率累集系统 ^5)=) xVF  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 {E}D6`{  
automatic teller machine [ATM] 自动柜员机 i~3\dp  
autopay 自动转帐 brK7|&R<  
available assets 可用资产 EztuVe  
available fiscal reserve 现存财政储备 k2.\1}\  
available profit 可用利润 C>F5=&  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 1(Z+n,Hh  
average 平均;平均数;海损 }2^qM^,0  
average basic salary 平均基本薪金 W e*uZ?+  
average consumer expenditure 平均消费开支;一般消费开支 $@w ,9J\  
average cost 平均成本 ^E)8Sb9t  
average cost of land production 增辟土地平均成本 Galh _;=  
average daily turnover 平均每日成交额 /7ShE-.5#  
average daily wage rate 平均每日工资率 I,"q:QS+  
average expenditure pattern 平均开支模式 ~Q]/=HK  
average growth rate 平均增长率 >>M7#hmt  
average net fixed assets 固定资产平均净值 'Tskx  
average of relatives 相对价格平均数 sn Ou  
average price 平均价格 O&#>i]*V  
average propensity to consume 平均消费倾向;一般消费倾向 b?<@  
average propensity to save 平均储蓄倾向;一般储蓄倾向 uZ+"-Ig  
average rate 平均率 &i6JBZ#~,  
average revenue 平均收入;平均收益 A<(Fn_ &W  
average stock 平均库存;平均存货 NCYOY  
average yearly rent 平均年租 vst;G-ys  
avoidance of double taxation 避免双重课税 '}OAl  
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 .&Sjazk0XO  
#miG"2ea..  
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