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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

级别: 经院大学
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A: 90ORx\Oeo  
A share A股;甲类股份 5,mb]v0k  
abatement of tax 减税;减扣免税额 M~"K@g=Wr  
ABN AMRO Bank N.V. 荷兰银行 (JF\%Yj/  
above-the-line expenditure 线上项目支出;经常预算支出 ?VzST }  
above-the-line receipt 线上项目收入;经常预算收入 .79'c%3}  
ABSA Asia Limited 南非联合亚洲有限公司 JgxOxZS`@  
absolute change 绝对数值变更 leyX: +  
absolute expenditure 实际开支 zCco/]h  
absolute guideline figure 绝对准则数字 O^IpfS\/  
absolute interest 绝对权益 =XWi+')  
absolute order of discharge 绝对破产解除令 bF}~9WEa  
absolute profit margin 绝对利润幅度 #cmj?y()  
absolute value 实值;绝对值 h\20  
absolutely vested interest 绝对既得权益 )P,jpE8  
absorbed cost 已吸收成本;已分摊成本 cy}2~w&s4  
absorption 吸收;分摊;合并 IB?5y~+h  
absorption rate 吸收率;摊配率;分摊率 Qb SX'mx<  
ACB Finance Limited 亚洲商业财务有限公司 VvPTL8Z  
acceptable form of reciprocity 合理的互惠条件 K(Cv9YQ  
acceptable rate 适当利率;适当汇率 N}^\$sVu_  
acceptance agreement 承兑协议 my*/MC^O  
acceptance for honour 参加承兑 ikofJl]9  
acceptor 承兑人;接受人;受票人 !J+5l&  
acceptor for honour 参加承兑人 ci*Z9&eS+  
accident insurance 意外保险 ,I)/ V>u  
Accident Insurance Association of Hong Kong 香港意外保险公会 p~M^' k=d  
accident insurance scheme 意外保险计划 0_%u(?  
accident year basis 意外年度基准 (A ?e}M^}  
accommodation 通融;贷款 7[8PSoo  
accommodation bill 通融票据;空头票据 Ao=.=0os  
accommodation party 汇票代发人 XRaq\a`=:  
account balance 帐户余额;帐户结余 #5'9T:8  
account book 帐簿 { \Q'eL8  
account collected in advance 预收款项 e&wW lB![  
account current book 往来帐簿 z?+N3p9  
account of after-acquired property 事后取得的财产报告 B'&%EW]  
account of defaulter 拖欠帐目 )TV'eq  
account payable 应付帐款 QPdhesrd-  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 zQD$+q5h  
account receivable 应收帐款 ~KCOCtiD  
account receivable report 应收帐款报表 4egq Y0A  
account statement 结单;帐单;会计财务报表 3VKArv-  
account title 帐户名称;会计科目 $7lI Dt  
accountant's report 会计师报告 bl:.D~@  
Accountant's Report Rules 会计师报告规则 =cg0o_q8  
accounting and auditing procedure 会计与审计程序;会计与核数程序 mO]>(^c  
Accounting Arrangements 《会计安排》 ,AWN *OS  
accounting basis 会计基础 LL.YkYu  
accounting by Official Receiver 破产管理署署长呈交的帐目 y<.1+TG  
Accounting Circular 《会计通告》 Xgc@cwd  
accounting class 会计类别 llI`"a  
accounting date 记帐日期;会计结算日期 `&j5/[>v  
accounting for money 款项核算 a B%DIH,  
Accounting Officer 会计主任 V[A uw3)  
accounting period 会计报告期;会计期 t|d9EC]c(  
accounting policy 会计政策;会计方针  lcyan  
accounting practice 会计惯例 ^P\(IDJCo  
accounting principle 会计准则 MyAi)Mz~o  
accounting record 会计记录 LbvnV~S  
accounting report 会计报告 hQPiGIs  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (B]rINY|  
Accounting Society of China 中国会计学会 _KC()OIeC  
accounting statement 会计报表 1Y\g{A "  
accounting system 会计制度;会计系统 x.~Z9j  
accounting transaction 会计事项;帐务交易 LEWeybT  
accounting treatment 会计处理 5c! ~WckbJ  
accounting year 会计年度 XeKIue@_  
accretion 增值;添加 3<CCC+47  
accrual 应计项目;应累算数目 t|%wVj?_  
accrual basis 应计制;权责发生制 BUuNI_?M#5  
accrual basis accounting 应计制会计;权责发生制会计 ON\_9\kv  
accrue 应累算;应计 tJ i#bg%  
accrued benefit 应累算利益 nB WVG  
accrued charges 应计费用 8|OsVIe%  
accrued cumulative preference share dividend 应累算的累积优先股股息 tc.R(F96  
accrued expenses 应累算费用 r|:i: ii  
accrued interest payable 应付利息;应计未付利息 f3[gA Y  
accrued interest receivable 应收利息;应计未收利息 "VRcR  
accrued right 累算权益 I_oJx  
accruing profit 应累算的利润 a2SMNC]  
accumulated fiscal reserve 累积财政储备 Ao69Qn  
accumulated profit 累积利润;滚存溢利 /Z94<}C6b  
accumulated reserve 累积储备 ]ECzb/  
accumulation of surplus income 累积收益盈余 [?Wt ZM^q  
acquired assets 既得资产 *?VbN}g2  
acquisition 收购;购置;取得 esIE i!d  
acquisition cost 购置成本 =rMT1  
acquisition expenses 购置费用 b*\K I  
acquisition of 100% interest 收购全部股权 xlZ"F  
acquisition of control 取得控制权 yO; r]`j0  
acquisition of fixed assets 购置固定资产 vT#zc)j  
acquisition of shell “买壳” g[!t@K  
acquisition price 收购价 BxS\ "W  
act of God 天灾 U R>zL3  
acting partner 执事合伙人 %QCh#v=ks  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ~Pq1@N>n  
active partner 积极参与的合伙人 BqC!78Y/e  
active trading 交投活跃 <C`qJP-  
actual circulation 实际流通 i<@6f'Kir  
actual cost 实际成本 }(4U7Ac  
actual expenditure 实际开支;实际支出 SV0E7qX  
actual income 实际入息;实际收入;实际收益 ^I*</w8  
actual market 现货市场 =UE/GTbl  
actual price 现货价;实际价格 G1=GzAd$5  
actual profit 实际利润 yV,ki^^  
actual quotation 实盘;实际价位;实际报价 RB`Emp&T  
actual year basis 按实际年度计算 tpOMKh.`  
actuals 实货 *$~H=4t  
actuarial investigation 精算调查 EnnT)qos  
actuarial principle 精算原则 kclClB:PS  
actuarial report 精算师报告 {/#^v?,  
Actuarial Society of Hong Kong 香港精算学会 #9M6 q  
actuarial valuation 精算师估值 ,:Qy%k}f  
actuary 精算师 r2M Iw  
ad referendum agreement 暂定协议;有待覆核的协定 EhL 8rR  
ad valorem duty 从价税;按值征税 rH Et]Xa  
ad valorem duty system 从价税制 WDQtj$e+  
ad valorem fee 从价费 U ]jHe  
ad valorem tariff 从价关税 mN Hd  
additional allowance 额外免税额 7N9~nEU  
additional amount for unexpired risk 未过期风险的额外款额 +RW P;rk  
additional assessable profit 补加应评税利润 Z M_ 6A1  
additional assessment 补加评税 {\3k(NdEX  
additional commitment 额外承担 ;43Ye ^=  
additional commitment vote 额外承担拨款 |U)m'W-(q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ]wFKXZeK  
additional dependent parent allowance 供养父母额外免税额 41Bp^R}^/  
additional provision 额外拨款 feU]a5%XZ  
additional stamp duty 附加印花税 )[_A{#&  
additional tax 补加税罚款;补加税款 IA_>x9 (~  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 hiO:VA  
adjudged bankrupt 被裁定破产 ['~j1!/;6  
adjudicated bankrupt 裁定破产人 /)fx(u#  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 WwG +Xa  
adjudication of bankruptcy 裁定破产;宣告破产 l,AK  
adjudication of insolvency 裁定无力偿还债务 FdwT  
adjusted actual 经调整的实数;调整后的实数 ;Yo9e~  
adjusted current assets 经调整的流动资产;调整后的流动资产 B^g+_;  
adjusted figure 经调整的数字;调整后的数额 x}Qet4vV  
adjusted liabilities 经调整的负债;调整后的负债 H^_]' ~.  
adjusted loss 经调整的亏损;调整后的亏损 F[m"eEX  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 JA0$Fz  
adjusted profit 经调整的利润;调整后的利润 0s)B~  
adjusted surplus 经调整的盈余额;调整后的盈余额 N5 ITb0Tv  
adjusted value 经调整的价值;调整后的价值 *AX)QKQ@  
adjustment 调整;修订;理算〔保险〕 pgT XyAP{  
adjustment centre 调剂中心 {g9?Eio^F^  
adjustment lag 调整过程的时间差距;调整时差 `s74g0h  
adjustment mechanism 调整机制 \bAsn89O  
adjustment of loss 亏损调整 jCdKau&9  
adjustment process 调整过程;调整程序 9Br2}!Ny  
adjustment range 调整幅度 *4}l V8  
administered exchange rate 受管制汇率 eveGCV;@  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 nsR^TD;  
administration expenses 行政费用 E-h`lDoJ  
administration fee 手续费;行政费 DF D5">g@  
administration in bankruptcy 破产管理 +SCUS]  
administration order 遗产管理令  /;LteBoY  
administrator 管理人;遗产管理人 `< 8Fc`;[  
administrator of the estate 遗产管理人 .gUceXWH3  
admission of debt 债项承认书 CORX .PQ  
admission of proof 接纳债权证明 x" 21 Jh  
advance 放贷款项;垫付款项;预支款项;预付款项 bm1+|gssn  
advance account 暂支帐目;预付款帐户 PRm Z 3  
advance compensation 预付补偿金 MU5@(s3B?  
advance from shareholder 股东垫款 : sIZ+3  
advance pending reimbursement 预支以待日后付还 etF?,^)h=g  
advanced economy 先进经济体系 cyUNJw  
advancement 预付;预付财产 +kCVi  
advances warrant 垫款令 :H[E W3Q  
advancing 贷出 6_/oVvd  
adverse balance 逆差 :&$4&\_F  
adverse exchange 逆汇 {#M=gDhbX  
advertisement addressed to shareholders 在报章刊登的致股东通告 y@g{:/cmO  
advice for collection 托收通知书 }D.?O,ue  
advice of drawing 提款通知书;汇票通知书 PZ69aZ*Gs  
advice of payment 付款通知 wd*i&ooQ*L  
Advisory Committee [Securities and Futures Commission] N>i1TM2  
谘询委员会〔证券及期货事务监察委员会〕 rN? L8  
Advisory Committee on Diversification 经济多元化谘询委员会 =!NYvwg6;o  
affidavit 誓章;遗产申报誓章 R`=IYnoOA  
affidavit of no receipt 述明无收款的誓章 lv9Ss-c4  
affiliate 联号;联营公司;附属公司 ixN>KwH  
affiliated company 附属公司;联号;联营公司 5n;|K]UW  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 6 .DJR Y  
affordability 负担能力 ko!38BH`/  
African Development Bank [AfDB] 非洲开发银行 j}8IT  
after-acquired property 事后取得的财产 z.23i^Q  
after-hours dealing 市后交易 EVmQ"PKL'  
after-tax profit 税后盈利;税后利润;税后溢利 2a*1q#MpAt  
agency agreement 代理协议 'T[=Uuj"  
agency expenses 代理机构的开支 js Tb0  
agency fee 代理费 ~Av]LW  
Agency Law 《代理法》 RLY Ae  
agent 代理人;承销人 M0o=bYI  
agent of company 公司代理人 l1`Zp9I  
agent's fee 代理人费;经纪费 FsZM_0>/s  
aggregate 总计;总数;总体数字 `g% ]z@'+?  
aggregate amount 总款额;总额 lj%8(Xu  
aggregate assets and liabilities 总体资产与负债 y5?T`ts,#  
aggregate at constant price 按固定价格计算的总体数字 (]j*)~=V  
aggregate demand 总需求 7d/wT+f  
aggregate gross position 总持仓量 x@.iDP@(  
aggregate limit 总限额 _5M!ec  
aggregate of salaries tax 合计薪俸税 IC[SJVH;  
aggregate performance 总体表现;总体业绩 tZ>>aiI3  
aggregate supply 总体供应 eFXxkWR)  
aggregate surplus 总盈余 7|zt'.56[  
aggregate total 整体总额 En6fmEn&;o  
aggregate value 总值;合计价值 #f.@XIt'  
aggregated basis 合计基准 n i@D7:h  
aggregated net chargeable income 合计应课税入息实额 MS^,h>KI  
aggregation 合并计算;合计;总和 m'k`p5[=h  
aggregation of incomes of husband and wife 夫妇入息合并计算 : ` F>B  
aggregation of property 财产的总和 ?-<t-3%hyV  
agio 差价;贴水 DWJ%r"aN  
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》 < Q\`2{  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment {z@vSQ=)=P  
《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》 F)e*w:D  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ThWZ>hyJ  
《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》 !dhZs?/UI  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment xx;'WL,g  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 pzU">)  
agreement for a settlement 授产协议 { KwLcSn  
agreement for assignment 转让协议 TOMvJ>bF  
agreement for sale 售卖协议;买卖协议 nq/xD;q  
agreement for sale and purchase 买卖协议 Kox~k?JK  
agreement for the payment of interest 支付利息协议 w])~m1yW  
agreement for the repayment of money 还款协议 c'`7p/l.  
agreement of reinsurance 再保险协议 q(.%f3(  
Agricultural Bank of China 中国农业银行 "G6d'xkP  
air passenger departure tax 飞机乘客离境税 6El%T]^  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?2EzNNcS  
airport tax 机场税 qx0o,oZN!  
alcohol duty 酒精税 ~w]1QHA'f  
alienation 让与;让渡;转让 }T,E$vsx  
alimony 生活费;赡养费 \TMRS(  
All Ordinaries Index [AOI] 所有普通股指数 3pDZ}{ZZU  
all risks 全险;综合险 8QC:ro  
All Sales Record for Stock Market 《股票市场成交报告》 ;SC|VcbyH  
Allied Capital Resources Limited 新联财务有限公司 -m'a%aog  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 {z F  
allocation letter 拨款信件 #i2q}/w5`C  
allocation of fund 分配款项;预留款项 ixKQh};5/  
allocation of profit 利润分配;溢利分配 :+Dn]:\  
allocation warrant 拨款令 UO:>^,(j  
allotment 分配;配股 y Fp1@*ef  
allotment notice 股份配售通知;配股通知 5,Q('t#J  
allotment of shares 股份分配 *DNH_8m  
allowable 可获宽免;免税的 gu:..'V  
allowable business loss 可扣除的营业亏损 ae!_u \$  
allowable expenses 可扣税的支出 qA30z%#z_  
allowance 免税额;津贴;备抵;准备金 !Aw.f!  
allowance for debts 债项的免税额 {Z?!*Ow  
allowance for depreciation by wear and tear 耗损折旧免税额 q"5 2-42  
allowance for funeral expenses 殡殓费的免税额 0]HK (,/h  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 q0c)pxD%`  
allowance for repairs and outgoings 修葺及支出方面的免税额 }+=@Ci  
allowance to debtor 给债务人的津贴 =~EQ3uX  
alteration of capital 资本更改 5~[ Fh2+  
alternate trustee 候补受托人 4P:vo$Cy  
amalgamation 合并 "t\9@nzdX  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 O/-OW: 03  
ambit of charges 征税范围;收费范围 H+ M ~|Ju7  
amended valuation 经修订的估值 HE,wEKp  
American Commodities Exchange 美国商品交易所 cxv) LOl-  
American Express Bank Limited 美国运通银行 Ys3C'Gc  
American Stock Exchange 美国证券交易所 5rcno.~QO  
amortization 摊销 Z$hxo )|  
amount due from banks 存放银行同业的款项 rvfl~<G*  
amount due from banks abroad 存放海外银行同业的款项 dkn_`j\v  
amount due from holding companies 控股公司欠款 d*AV(g#B  
amount due from local banks 存放本港银行同业的款项 R1m18GHQ  
amount due to banks 银行同业的存款 ?41| e+p  
amount due to banks abroad 海外银行同业的存款 'V>+G>U  
amount due to holding companies 控股公司存款 #F6ak,9S4  
amount due to local banks 本港银行同业的存款 ypifXO;m7  
amount due to outport banks 外埠银行同业的存款 :m~lgb<  
amount for note issue 发行纸币的款额 X>B/DT  
amount of bond 担保契据的款额 kN) pi "  
amount of consideration 代价款额 V\xQM;  
amount of contribution 供款数额 a* D|$<V  
amount of indebtedness 负债款额 D2mB4  
amount of principal of the loan 贷款本金额 50Jr(OeU<  
amount of rates chargeable 应征差饷数额 6x7=0}'  
amount of share capital 股本额 [&4y@  
amount of sums assured 承保款额 >L(F{c:  
amount of variation 变动幅度 FG(`&S+,  
amount of vote 拨款数额 J+4uUf/d!  
amount payable 应付款额 3z ry %qV=  
amount receivable 应收款额 *w6N&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -|T^  
analysis 分析 A y`a>:p  
ancillary risk 附属风险 GJ$,@  
annual account 周年帐目;周年帐目报表;年度决算;年结 2#[Y/p  
annual accounting date 年结日期 0CR;t`M@  
annual allowance 每年免税额;年积金;年度津贴;年津 %In"Kh*  
annual balance 年度余额 :({<"H)!'  
annual disposable income 每年可动用收入 .edZKmC6  
annual estimates 周年预算 .`p_vS9  
annual fee 年费 h ^c'L=dR  
annual general meeting 周年大会 Ij8tBT?jlL  
annual growth rate 年增率;每年增长率 lyPXlt  
annual long-term supplement 长期个案每年补助金 %qHT!aP  
annual pensionable emolument 可供计算退休金的年薪 -jy"?]ve.  
annual report 年报 Y>%NuL|s  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u0e#iX  
annual return 周年报表;周年申报表;每年报税表格 D^~g q`/)  
Annual Return Rules 《周年报表规则》  R pbl)  
annual review of consumer prices 每年消费物价回顾 E.3}a>f  
annual roll-forward basis 逐年延展方式 2uTa}{/%  
annual salary 年薪 3{z|301<m  
annual statement 年度报表;年度决算表 )-{~7@yqZ  
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 [:'n+D=T3M  
annuitant 年金受益人 O+$70   
annuity 年金 *J=ol  
annuity contract 年金合约 l1[IXw?  
annuity on human life 人寿年金 jJvNN -^  
antecedent debt 先前的债项 m0"\3@kB  
ante-dated cheque 倒填日期支票 Zy%Z]dF  
anticipated expenditure 预期开支 :I('xVNPz  
anticipated net profit 预期纯利  R'/wOE2  
anticipated revenue 预期收入 Wd AGZUp  
anti-inflation measure 反通货膨胀措施 ;`B35K  
anti-inflationary stance 反通货膨胀立场 u2< h<}Y  
apparent deficit 表面赤字 {p 0'Lc<3n  
apparent financial solvency 表面偿债能力 a AM UJk  
apparent partner 表面合伙人 v~Qy{dn P  
application for personal assessment 个人入息课税申请书 l'T0<  
application of fund 资金应用 obq}#  
application to release as liquidator and to destruct the books of accounts and documents I={{VQ  
申请免除清盘人职务及毁灭帐簿与文件 xW =$j|  
appointed actuary 委任精算师 `1@[uWl  
appointed auditor 委任核数师;委任审计师 ea0tx3'  
appointed trustee 委任的受托人 T6$<o\g'  
appointer 委任人 .}N^AO=  
apportioned pro rata 按比例分摊 EC'bgFe  
apportionment 分配;分摊 DZRxp,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1,QZnF!.x  
apportionment formula 分摊方程式 [r8 d+  
apportionment of estate duty 遗产税的分摊 17)M.(qmuP  
appraisal 估价;评估 C4tl4df9  
appreciable growth 可观增长 U_'q-*W  
appreciable impact 显着影响 Z!reX6  
appreciable increase 可观增长 _kN%6~+U  
appreciation 增值;升值 :, [ !8QP  
appreciation against other currencies 相对其他货币升值 dY<#a,eS  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r5!M;hU1j  
appreciation tax 增值税 `YNC_r#tG  
appropriation 拨款;拨用;拨付 q&Wwt qc9  
appropriation account 拨款帐目 7RE6y(V1  
Appropriation Bill 拨款法案 {K4t8T]  
appropriation-in-aid system 补助拨款办法 tq[",&K  
approved assets 核准资产 Ko)T>8:  
approved basket stock 认可一篮子证券 5,BkwAr+6[  
approved budget 核准预算 ?]D+H%3[$i  
approved charitable donation 认可慈善捐款 jA4v?(AO}#  
approved charitable institution 认可慈善机构 \BaN5+ B6  
approved currency 核准货币;认可货币 "!6~*!]c  
approved estimates 核准预算 V C'-h~  
approved estimates of expenditure 核准开支预算 P=[x!}.I  
approved overseas insurer 核准海外保险人 {mnSTL`  
approved overseas trust company 核准海外信托公司 BON""yIC   
approved pooled investment fund 核准汇集投资基金 l=~9 9mE  
approved provident fund scheme 认可公积金计划 -^Km}9g  
approved provision 核准拨款 %GCd?cFF  
approved redeemable share 核准可赎回股份 X1[R*a/p  
approved regional stock 认可地区性证券 TL{pc=eBo  
approved retirement scheme 认可退休金计划 OXX(OCG>  
approved subordinated loan 核准附属贷款 {_ho!OS>  
arbitrage 套戥;套汇;套利 N|d.!Q;V.y  
arbitrageur 套戥者;套汇者 }_:#fE  
arbitrary amount 临时款项 7WfirRM  
arrangement 措施;安排;协定 8tRh V2  
arrears 欠款 A;j$rGx  
arrears of pay 欠付薪酬 i -s?"Fk  
arrears of revenue 逾期未收税款;逾期未收的帐项 \BcJDdL  
articles of association 组织章程;组织细则;组织章程细则 h9w^7MbO  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 gc:p@<  
ascertainment of profit 确定利润 `) !2E6 =  
"Asia Clear" “亚洲结算系统” j X!ftm2  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 NT9- j#V  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 *o\Y~U-so  
Asian Development Fund [ADF] 亚洲发展基金 GlgORy=>  
Asian dollar bond 亚洲美元债券 i~Ob( YIH  
Asian dollar market 亚洲美元市场 iLd"tn'  
Asian dollar rate 亚洲美元利率 )tI2?YIR  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 9c5G6n0  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 9EA !j}  
asked price 沽盘;喊价;索价;卖方报价 ? ]:EmP  
assessable income 应评税入息 ]V769B9  
assessable loss 应评税亏损 -anFt+f-  
assessable profit 应评税利润 lp0T\ %  
assessable value 应评税值 /Zeg\}/4[  
assessed profit 估定利润 i&'^9"Z)O  
assessed value 经评估价值 sa gBmA~  
assessment 评税;评定;估价;评税单 %=mwOoMk0L  
assessment number 评税编号;估价编号 o`T<}z26  
assessment of additional tax 补加税评税 %f> |fs  
assessment of performance 业绩评估;实绩评价 qqt.nrQ^  
Assessor 评税主任 N" Jtg@w  
asset price bubbles 资产价格泡沫 W "\tkh2  
asset-backed securities 具资产保证的证券 Vh.;p.!e  
assets accretion 资产增值 0O['-x  
assets and liabilities 资产与负债 {cyo0-9nv  
assets betterment statement 资产递增表;资产改进表 E ^SM`  
assets lending 实物放款;有抵押贷款 <&Y}j&(  
assets of the company passing on the death 死者去世时转移的公司资产 zr;Y1Xt4  
assets pledged as security for liabilities 用作负债抵押的资产 7MuK/q.  
assets portfolio 资产投资组合 : ` 6$/DK  
assets price 资产价格 _Dcc<-.  
assets quality 资产质素 I bv_D$cT  
assets realization 资产变现 k"^t?\Q%vI  
assets refinancing arrangement 资产再集资安排 ?Str*XA;  
assets securitization 资产证券化 qp~4KukL  
assets situated outside Hong Kong 在香港以外地方的资产 #SihedWi  
assets stripping 削减资产;拆卖资产 ^~r&}l4c,  
assets value 资产值 n"<GJ.{  
assignee 承让人 [,o5QH\Etq  
assignment 转让;转让书;转让契 WP% {{zR$  
assignment of interest 权益转让 &W)+8N,L  
assignment of letters patent and trade mark 专利证书及商标转让 RqN_vk\  
assignment of property 物业转让;物业转让书 y5AXL5  
assignment right 转让权 ++Ys9Y)*,  
assignor 转让人 \A3>c|  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 )(?UA$"  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 |<$<L`xoe  
associate member 附属会员 2NA rE@  
associated body corporate 相联法人团体 EDgob^>  
associated company 相联公司;联属公司 [nN\{"~O  
associated corporation 相联法团 L`HH);Ozw  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] k qY3r &  
公认会计师公会〔英国〕 A}#]g>L  
Association of Futures Exchange Brokers 香港期货经纪协会 mS)|6=Y  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 %];h|[ax]  
association of underwriters 承保人组织 GOZQ5m -  
assumption of control 接管 FUzMc1zy|  
assurance 担保;保险;转易;转易书 7i+!^Qj?y  
assurance of interest 权益的转易 _/N'I7g  
at 19XX price 按一九XX年价格计算 L&DF,fWsF&  
at a discount 按赔价计算;按贴水价格计算;打折扣 Av;q:x?  
at a premium 按溢价计算;按升水价格计算 oXQ<9t1(  
at call 通知付款;按通知 iBtjd`V*  
at constant market price 按固定市价计算 dxkRk#mf:  
at constant price 按固定价格计算 6m-:F.k1(  
at cost 按成本计算 ;Oi[:Ck  
at current market price 按当时市价计算;按现时市价计算 [B"dH-r7  
at current price 按当时价格计算;按现时价格计算 ySixYt  
at factor cost 按要素成本计算;按生产要素成本计算 y} $ P,  
at money-of-the-day price 按付款当日价格计算 ]e@0T{!  
at or better 按指定或较佳价位〔买卖指令〕 !Ig|m+  
at par 按面值计算;平价 ==h|+NFa  
at sight 见票即付 nL":0!DTRD  
at the close 按收市盘 jsNH`"  
at the opening 按开市盘  ^6)GS%R  
attestation 见证;见证条款 w PG1P'w;  
at-the-money option 平价期权 (<bm4MPf  
attorney 受权人;受托代表人 |b$>68:  
attornment 新拥有人承认书 bVa+kYE  
attributable profit 可归属利润 N"Qg\PS_  
attributable share value 可归属股份价值 4GU/V\e|  
Auckland Stock Exchange 奥克兰证券交易所 <fC@KY>#  
auction 拍卖 ,?xLT2>J_  
auctioneer 拍卖商 .pS&0gBo\  
audit 审计;核数 z.2r@Psk  
Audit Commission 审计署 yqC Q24  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]  k#axt Sc  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 N|!MO{sB  
audit review 帐目审查 T3USNc51  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 W>5vRwx00  
audited account 审计帐目;经审计的帐目 KP[NuXA`  
audited annual account 经审计的周年帐目 KGV.S  
audited balance sheet 经审计的资产负债表 8)^B32  
auditor 核数师;核数主任;审计师 lZ|L2Yg3uB  
auditor's certificate 核数师证明书;审计师证明书 gk!E$NyE  
auditor's report 核数师报告;审计师报告 8 uDerJ!  
Aussie bond 澳元债券 IVI~1~  
austerity budget 紧缩预算 ?muDTD%c  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 &8[ZN$Xe"  
Australia All Ordinaries Index 澳洲所有普通股票指数 S  ~@r  
Australian Dollar [AUD] 澳元 v! 7s M  
Australian Options Market 澳大利亚期权市场 _j:UGMTi(U  
Australian Securities Commission 澳洲证券事务监察委员会 nNt*} k  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =N YgGEFq.  
Australian Stock Exchange 澳大利亚证券交易所 ~bdv_|k  
Austrian Schilling [ATS] 奥地利先令 L'zE<3O'3  
authentication 认证;鉴证 "$XYIuT  
authority to purchase 委托购买证;委购书 ~I{EE[F>qL  
authorization 认可;核准;授权;授权书 Z[",$Lt  
authorization by direction 指示授权 :P3{Nxa  
authorization by instruction 指令授权 /b{o3, #.M  
authorization by warrant 令状授权 ]dvPx^`d{  
authorization of unit trust 单位信托的认可 nz4<pvC,*  
authorized agent 指定代理人 \HAJ\9*w)  
authorized capital 法定资本 QX[Djz0H8  
authorized clerk 出市员 YEzU{J  
authorized dealer 认可交易商 y|$R`P  
authorized financial institution 认可财务机构 bS>R5*Zp  
authorized fund 认可基金 Z&_y0W=t  
authorized fund house 获授权的基金公司;认可基金公司 6+.>5e  
authorized institution 认可机构 qAoAUD m  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 m#tpbFAsc  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 QV7,G9  
authorized insurer 获授权保险人;获认可承保人 .*BA 1sjE  
authorized investment 特准投资项目 nqT>qS[Z  
authorized person 获授权人 }91*4@B7  
authorized representative 获授权代表 XAe\s`  
authorized share capital 法定股本 $9 K(F~/  
automated quotation system 自动报价系统 v:E;^$6Vn  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ]*qU+&  
自动交易系统〔香港期货交易所有限公司〕 74+A+SK[  
automatic adjustment mechanism 自动调整机制  EIr@g  
automatic adjustment system 自动调整系统 NUCiY\td  
Automatic Clearing House 自动票据交换所 tJNIr5o  
automatic exchange rates accumulation system 自动化汇率累集系统 Gav"C{G  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 %}P4kEY  
automatic teller machine [ATM] 自动柜员机 qj&b o  
autopay 自动转帐 .u l 53 m  
available assets 可用资产 \R(R9cry  
available fiscal reserve 现存财政储备 K UKACUL  
available profit 可用利润 N2BI_,hI1  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ^T:gb]i'Qa  
average 平均;平均数;海损 wd[eJcQ,  
average basic salary 平均基本薪金 [$pmPr2  
average consumer expenditure 平均消费开支;一般消费开支 C-m*?))go  
average cost 平均成本 =.*98  
average cost of land production 增辟土地平均成本 /@hJpz|+   
average daily turnover 平均每日成交额 0"78/6XIs  
average daily wage rate 平均每日工资率 t V03+&jF  
average expenditure pattern 平均开支模式 =7%o E[  
average growth rate 平均增长率 Z<U>A   
average net fixed assets 固定资产平均净值 qi(*ty  
average of relatives 相对价格平均数 %d1draL  
average price 平均价格 X8i(~ B  
average propensity to consume 平均消费倾向;一般消费倾向 KB!5u9  
average propensity to save 平均储蓄倾向;一般储蓄倾向 :P$#MC  
average rate 平均率 +f>cxA  
average revenue 平均收入;平均收益 Ts9ktPlm  
average stock 平均库存;平均存货 06 i;T~Y  
average yearly rent 平均年租 bUZ_UW  
avoidance of double taxation 避免双重课税 G,XPT,:%  
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 + H_WlYg-  
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