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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: W"{:|'/v  
A share A股;甲类股份 `>HM<Nn-0  
abatement of tax 减税;减扣免税额 DB=^Z%%Z  
ABN AMRO Bank N.V. 荷兰银行 #F|q->2`o  
above-the-line expenditure 线上项目支出;经常预算支出 0Z.X;1=  
above-the-line receipt 线上项目收入;经常预算收入 o4.?m6d  
ABSA Asia Limited 南非联合亚洲有限公司 k<Y}BvAYB  
absolute change 绝对数值变更 @K=:f  
absolute expenditure 实际开支 ydZS^BqG  
absolute guideline figure 绝对准则数字 qUS y0SQ/l  
absolute interest 绝对权益 OMY^'g%w  
absolute order of discharge 绝对破产解除令 ln1QY"g  
absolute profit margin 绝对利润幅度 .!`y(N0hc  
absolute value 实值;绝对值 >D\jyd$wh&  
absolutely vested interest 绝对既得权益 6_=t~9sY  
absorbed cost 已吸收成本;已分摊成本 y/.I<5+Bu  
absorption 吸收;分摊;合并 C j4ED  
absorption rate 吸收率;摊配率;分摊率 +|w%}/N  
ACB Finance Limited 亚洲商业财务有限公司 &6@# W]_  
acceptable form of reciprocity 合理的互惠条件 ML!>tCT  
acceptable rate 适当利率;适当汇率 6)]zt  
acceptance agreement 承兑协议 t/vw%|AS  
acceptance for honour 参加承兑 %ij,xN  
acceptor 承兑人;接受人;受票人 {W' 9k  
acceptor for honour 参加承兑人 nOm-Yb+F  
accident insurance 意外保险 V [#$Sz[G  
Accident Insurance Association of Hong Kong 香港意外保险公会 8[B0[2O  
accident insurance scheme 意外保险计划 BO%aCK&  
accident year basis 意外年度基准 Y& p ~8  
accommodation 通融;贷款 "y7IH GJ\3  
accommodation bill 通融票据;空头票据 4!U)a  
accommodation party 汇票代发人 Zl\$9Q_  
account balance 帐户余额;帐户结余 F*4zC@;  
account book 帐簿 Ivx]DXR|  
account collected in advance 预收款项 }2]m]D@%7  
account current book 往来帐簿 ,]LsX"u  
account of after-acquired property 事后取得的财产报告 &y+)xe:&S  
account of defaulter 拖欠帐目 r.ib"W#4  
account payable 应付帐款 U)Jwo O  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 H/^t]bg,  
account receivable 应收帐款 sK/Z 'h{|  
account receivable report 应收帐款报表 Qn!KL0w  
account statement 结单;帐单;会计财务报表 khb/"VYd  
account title 帐户名称;会计科目 \c\z 6;j  
accountant's report 会计师报告 $/FL)m8.3  
Accountant's Report Rules 会计师报告规则 S\S31pYT  
accounting and auditing procedure 会计与审计程序;会计与核数程序 6 k6}SlN[  
Accounting Arrangements 《会计安排》 0% zy 6{  
accounting basis 会计基础 3%(BZ23  
accounting by Official Receiver 破产管理署署长呈交的帐目 F@ld#O  
Accounting Circular 《会计通告》 \LYNrL~?J  
accounting class 会计类别 nrM_ay  
accounting date 记帐日期;会计结算日期 'E)g )@^  
accounting for money 款项核算 O$(#gB'B  
Accounting Officer 会计主任 0..]c-V(G  
accounting period 会计报告期;会计期 2u%YRrp  
accounting policy 会计政策;会计方针 <i ";5+  
accounting practice 会计惯例 O gtrp)x9  
accounting principle 会计准则 {' UK> S  
accounting record 会计记录 7m.>2U   
accounting report 会计报告 Ve[[J"ze  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2o<aEn&7|e  
Accounting Society of China 中国会计学会 yfZYGhPN(  
accounting statement 会计报表 a^7HI,  
accounting system 会计制度;会计系统 `6\u!#  
accounting transaction 会计事项;帐务交易 7srq~;j3  
accounting treatment 会计处理 NRMEZ\*L  
accounting year 会计年度 ho%G  
accretion 增值;添加 >9Z7l63+}  
accrual 应计项目;应累算数目 Y<;KKD5P'j  
accrual basis 应计制;权责发生制 kL e{3>}j  
accrual basis accounting 应计制会计;权责发生制会计 TlC GP)VSj  
accrue 应累算;应计 EQVa8xt/C  
accrued benefit 应累算利益 M-/2{F[  
accrued charges 应计费用 OV/ &'rC  
accrued cumulative preference share dividend 应累算的累积优先股股息 $QnsP#ePN  
accrued expenses 应累算费用 N gagzsJ=  
accrued interest payable 应付利息;应计未付利息 dYZB> OS  
accrued interest receivable 应收利息;应计未收利息 i}/Het+(  
accrued right 累算权益 }t0JI3  
accruing profit 应累算的利润 ddwokXx (  
accumulated fiscal reserve 累积财政储备 Lt_A&  
accumulated profit 累积利润;滚存溢利 (g3DI*Z  
accumulated reserve 累积储备 Ns$,.D  
accumulation of surplus income 累积收益盈余 v<vaPvW  
acquired assets 既得资产 !,OY{='  
acquisition 收购;购置;取得 2Ft#S8  
acquisition cost 购置成本 zsr;37  
acquisition expenses 购置费用 >9,LN;Ic  
acquisition of 100% interest 收购全部股权 ,0aRHy_^  
acquisition of control 取得控制权 /pL'G`  
acquisition of fixed assets 购置固定资产 w3FEX$`_  
acquisition of shell “买壳” R,`3 SW()  
acquisition price 收购价 "eIE5h  
act of God 天灾 TGZr [  
acting partner 执事合伙人 e3WEsD+  
active market 买卖活跃的市场;交投畅旺的市场;旺市 >">grDX  
active partner 积极参与的合伙人 ss4YeZa  
active trading 交投活跃 E&;;2  
actual circulation 实际流通 XB<Q A>dLh  
actual cost 实际成本 P=m l;xp  
actual expenditure 实际开支;实际支出 9)$gD  
actual income 实际入息;实际收入;实际收益 br')%f}m  
actual market 现货市场 &sooXKlv|  
actual price 现货价;实际价格 0QY9vuhL<  
actual profit 实际利润 Ga\kvMtr  
actual quotation 实盘;实际价位;实际报价 'H(khS  
actual year basis 按实际年度计算 ({mlA`d]  
actuals 实货 xTy)qN]P  
actuarial investigation 精算调查 1IN^,A]r2h  
actuarial principle 精算原则 @c=bH>Oz  
actuarial report 精算师报告 `V{'GF&[  
Actuarial Society of Hong Kong 香港精算学会 ]Y3s5#n  
actuarial valuation 精算师估值 QPX3a8w*  
actuary 精算师 2+|U!X  
ad referendum agreement 暂定协议;有待覆核的协定 [Uw3.CVh  
ad valorem duty 从价税;按值征税 o`.5NUn  
ad valorem duty system 从价税制 vk<4P;A(G  
ad valorem fee 从价费 ^TT_B AI  
ad valorem tariff 从价关税 yGC3B00Z  
additional allowance 额外免税额 OE2r2ad  
additional amount for unexpired risk 未过期风险的额外款额 :Fi$-g  
additional assessable profit 补加应评税利润 %t%D|cf  
additional assessment 补加评税 `.F3&pA  
additional commitment 额外承担 Muok">#3.  
additional commitment vote 额外承担拨款 [fg-"-+:M  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 T^S $|d  
additional dependent parent allowance 供养父母额外免税额 Nuaq{cl  
additional provision 额外拨款 vAzSpiv-  
additional stamp duty 附加印花税 (/C 8\}Ox  
additional tax 补加税罚款;补加税款 AQ)J|i  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 #0c;2}D  
adjudged bankrupt 被裁定破产 ' BY|7j~  
adjudicated bankrupt 裁定破产人 Tua#~.3}J  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 }Io5&ww:U  
adjudication of bankruptcy 裁定破产;宣告破产 Is>~P*2Y=  
adjudication of insolvency 裁定无力偿还债务 R0T{9,;[`  
adjusted actual 经调整的实数;调整后的实数 Jm-bE 8b  
adjusted current assets 经调整的流动资产;调整后的流动资产 @"n]v)[4  
adjusted figure 经调整的数字;调整后的数额 Svm'ds7>  
adjusted liabilities 经调整的负债;调整后的负债 !JbWxGN`jn  
adjusted loss 经调整的亏损;调整后的亏损 {YEGy  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 \Z_29L w=  
adjusted profit 经调整的利润;调整后的利润 3ZhuC".c  
adjusted surplus 经调整的盈余额;调整后的盈余额 bdHHOpXM  
adjusted value 经调整的价值;调整后的价值 zE?@_p1gei  
adjustment 调整;修订;理算〔保险〕 .QB)Y* z  
adjustment centre 调剂中心 ?L6pB]l8b  
adjustment lag 调整过程的时间差距;调整时差 c:2LG_mQ  
adjustment mechanism 调整机制 MGsY3~!K  
adjustment of loss 亏损调整 >~})O&t  
adjustment process 调整过程;调整程序 Tb!jIe  
adjustment range 调整幅度 G.>Ul)O:a  
administered exchange rate 受管制汇率 s/Q8(sF5  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ,=dc-%J  
administration expenses 行政费用 fy={  
administration fee 手续费;行政费 `( _N9.>B  
administration in bankruptcy 破产管理 `W2 o~r*&  
administration order 遗产管理令 xo#K_"E  
administrator 管理人;遗产管理人 =$uSa7t#  
administrator of the estate 遗产管理人 F87c?Vh)K  
admission of debt 债项承认书 6!v$"u|[!'  
admission of proof 接纳债权证明 Rln% Y  
advance 放贷款项;垫付款项;预支款项;预付款项 eDsc_5I  
advance account 暂支帐目;预付款帐户 0+Q; a  
advance compensation 预付补偿金 URj2 evYW  
advance from shareholder 股东垫款 abg` : E  
advance pending reimbursement 预支以待日后付还 *@g>~q{`  
advanced economy 先进经济体系 Gq{);fq  
advancement 预付;预付财产 !wH'dsriD  
advances warrant 垫款令 13f 'zx(AO  
advancing 贷出 JwdvY]  
adverse balance 逆差 _J>!K'Dz  
adverse exchange 逆汇 .Xk#Cwm'  
advertisement addressed to shareholders 在报章刊登的致股东通告 a$$aM2.2  
advice for collection 托收通知书 Dmr3r[  
advice of drawing 提款通知书;汇票通知书 '?d5L+9  
advice of payment 付款通知 H Yw7*  
Advisory Committee [Securities and Futures Commission] ;jFUtG  
谘询委员会〔证券及期货事务监察委员会〕 d t^Hd]+^\  
Advisory Committee on Diversification 经济多元化谘询委员会 !nTI(--  
affidavit 誓章;遗产申报誓章 *`V r P  
affidavit of no receipt 述明无收款的誓章 R[}fr36>/  
affiliate 联号;联营公司;附属公司 <STE~ZmO  
affiliated company 附属公司;联号;联营公司 %Q zk aXJ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 KU;J2Kt  
affordability 负担能力 -?vVV@W-O^  
African Development Bank [AfDB] 非洲开发银行 a!\^O).pA  
after-acquired property 事后取得的财产 L@`:mK+;  
after-hours dealing 市后交易 `IJTO_  
after-tax profit 税后盈利;税后利润;税后溢利 _Q7]Dw/w\  
agency agreement 代理协议 pI( H7 (  
agency expenses 代理机构的开支 +.McC$!s  
agency fee 代理费 >9t+lr1   
Agency Law 《代理法》 [E9)Da_)i  
agent 代理人;承销人 r:H.VAD  
agent of company 公司代理人 K9) |b`E=  
agent's fee 代理人费;经纪费 s,-}}6WO  
aggregate 总计;总数;总体数字  Vsd4;  
aggregate amount 总款额;总额 O&r9+r1`  
aggregate assets and liabilities 总体资产与负债 p%IVWeZnx  
aggregate at constant price 按固定价格计算的总体数字 &0 SgEUZr  
aggregate demand 总需求 N'YQ6U  
aggregate gross position 总持仓量 (8Te{Kh'  
aggregate limit 总限额 %FLe@.Ep{D  
aggregate of salaries tax 合计薪俸税 aMaqlqf  
aggregate performance 总体表现;总体业绩 s"x(i  
aggregate supply 总体供应 -gpHg  
aggregate surplus 总盈余 UD^=@?^7  
aggregate total 整体总额 %S<))G  
aggregate value 总值;合计价值 lVgin54Q  
aggregated basis 合计基准 jm,:jkr  
aggregated net chargeable income 合计应课税入息实额 NGkWr  
aggregation 合并计算;合计;总和 G4wJv^6i9  
aggregation of incomes of husband and wife 夫妇入息合并计算 )Tw A?kj  
aggregation of property 财产的总和 i7\MVI 8  
agio 差价;贴水 r=<1*u  
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》 wc?YzXP+  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment s"(F({J  
《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》 "O8iO!:  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment (VBO1f  
《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》 (} Y|^uM,  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment =:m6ge@C&H  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 >[4CQK`U  
agreement for a settlement 授产协议 #|F5Kh"  
agreement for assignment 转让协议 CykvTV Q  
agreement for sale 售卖协议;买卖协议 *OHaqe(*  
agreement for sale and purchase 买卖协议 S(G&{KG  
agreement for the payment of interest 支付利息协议 bP7_QYQ6  
agreement for the repayment of money 还款协议 y~Vl0f;  
agreement of reinsurance 再保险协议 /<CgSW}  
Agricultural Bank of China 中国农业银行 S&MF; E6  
air passenger departure tax 飞机乘客离境税 F\-oZ#g  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 LNF|mS\+D  
airport tax 机场税 QQQN}!xPj  
alcohol duty 酒精税 3($tD*!o  
alienation 让与;让渡;转让 gFr-P!3  
alimony 生活费;赡养费 )u.%ycfeV  
All Ordinaries Index [AOI] 所有普通股指数 UGQH wz  
all risks 全险;综合险 nI,-ftMD-|  
All Sales Record for Stock Market 《股票市场成交报告》 _o?[0E  
Allied Capital Resources Limited 新联财务有限公司 OVEQ^\Q5D  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 s\q m  
allocation letter 拨款信件 4td9=dNA+l  
allocation of fund 分配款项;预留款项 jB3Rue:+g  
allocation of profit 利润分配;溢利分配 "T~A*a^  
allocation warrant 拨款令 $8fJDN  
allotment 分配;配股 b21@iW  
allotment notice 股份配售通知;配股通知 SFVqUg3"Z  
allotment of shares 股份分配 %!OA/7XbG  
allowable 可获宽免;免税的 1U8/.x|  
allowable business loss 可扣除的营业亏损 sYd)r%%AU  
allowable expenses 可扣税的支出 Dj'+,{7,u  
allowance 免税额;津贴;备抵;准备金 l *+9R  
allowance for debts 债项的免税额 H+ 7Fw'u  
allowance for depreciation by wear and tear 耗损折旧免税额 {3K`yDF  
allowance for funeral expenses 殡殓费的免税额  |I s"ov  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 !^qpV7./l  
allowance for repairs and outgoings 修葺及支出方面的免税额 @@#(<[S\B  
allowance to debtor 给债务人的津贴 !Er)|YP  
alteration of capital 资本更改 Imz1"+E~  
alternate trustee 候补受托人 f|&, SI?  
amalgamation 合并 #~`d ;MC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 b}Wm-]|+  
ambit of charges 征税范围;收费范围 KdLj1T  
amended valuation 经修订的估值 \04 (V'`U  
American Commodities Exchange 美国商品交易所 aa/_:V@$~  
American Express Bank Limited 美国运通银行 ApqNV  
American Stock Exchange 美国证券交易所 Io]KlR@!T  
amortization 摊销 Z^%aXaf8  
amount due from banks 存放银行同业的款项 D[<~^R;*  
amount due from banks abroad 存放海外银行同业的款项 k:*vD"  
amount due from holding companies 控股公司欠款 R)'[Tt`#R  
amount due from local banks 存放本港银行同业的款项 5@`dKFB5  
amount due to banks 银行同业的存款 pU[5f5_  
amount due to banks abroad 海外银行同业的存款 nD#uOep9  
amount due to holding companies 控股公司存款 KfV& 7yi  
amount due to local banks 本港银行同业的存款 {1[f9uPS  
amount due to outport banks 外埠银行同业的存款 UiH5iZ<r;  
amount for note issue 发行纸币的款额 xv 0y?#`z  
amount of bond 担保契据的款额  ].3@ Dk  
amount of consideration 代价款额 k5eTfaxl  
amount of contribution 供款数额 ivJTE  
amount of indebtedness 负债款额 /9SNXjfbt  
amount of principal of the loan 贷款本金额 |snWO0iF  
amount of rates chargeable 应征差饷数额 A\QrawBp0l  
amount of share capital 股本额 osI0m7ws:  
amount of sums assured 承保款额 .'=-@W*  
amount of variation 变动幅度  @zSj&4  
amount of vote 拨款数额 7!^Zsp^+  
amount payable 应付款额  n[  
amount receivable 应收款额 8QN/D\uq  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :0(:}V3z\  
analysis 分析 1'SpJL1u~  
ancillary risk 附属风险 |k=5`WG  
annual account 周年帐目;周年帐目报表;年度决算;年结 @S?D}myD  
annual accounting date 年结日期 !=(M P:  
annual allowance 每年免税额;年积金;年度津贴;年津 [_zoJ  
annual balance 年度余额 |eH*Q%M  
annual disposable income 每年可动用收入 MFs W  
annual estimates 周年预算 j$=MJN0  
annual fee 年费 ^LAdN8Cbb  
annual general meeting 周年大会 ^1`T_+#[s  
annual growth rate 年增率;每年增长率 I8LoXY  
annual long-term supplement 长期个案每年补助金 f4&k48Ds  
annual pensionable emolument 可供计算退休金的年薪 95 oh}c  
annual report 年报 Pc=:j(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 x*0mmlCb  
annual return 周年报表;周年申报表;每年报税表格 <77v8=as5  
Annual Return Rules 《周年报表规则》 &1ss @-  
annual review of consumer prices 每年消费物价回顾 .*+e?-  
annual roll-forward basis 逐年延展方式 =pn(56  
annual salary 年薪 Tg/r V5@ka  
annual statement 年度报表;年度决算表 e(Ub7L#  
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 T``~YoIdz  
annuitant 年金受益人 i`" L?3T  
annuity 年金 t$5)6zG  
annuity contract 年金合约 c4xXsUBQk  
annuity on human life 人寿年金 i0*6o3h  
antecedent debt 先前的债项 H"%SzU  
ante-dated cheque 倒填日期支票 dJUI.!hv;  
anticipated expenditure 预期开支  Dv-ubki  
anticipated net profit 预期纯利 Ol1P  
anticipated revenue 预期收入 Dp" xO<PE2  
anti-inflation measure 反通货膨胀措施 =YeI,KbA)  
anti-inflationary stance 反通货膨胀立场 ,P$Crs[  
apparent deficit 表面赤字 F)4;:".zna  
apparent financial solvency 表面偿债能力 e*jfxQ=qG  
apparent partner 表面合伙人 _3 3YgO  
application for personal assessment 个人入息课税申请书 i`HXBq!|w  
application of fund 资金应用 p_l.a  
application to release as liquidator and to destruct the books of accounts and documents iJ 8I# j+N  
申请免除清盘人职务及毁灭帐簿与文件 iXFN|ml  
appointed actuary 委任精算师 \A/??8cgXs  
appointed auditor 委任核数师;委任审计师 h?`'%m?_b  
appointed trustee 委任的受托人 Hp?uYih0  
appointer 委任人 O5?3 nYHa  
apportioned pro rata 按比例分摊 CHNIL^B  
apportionment 分配;分摊 ;mLbgiqQ J  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Z*Jp?[##  
apportionment formula 分摊方程式 #\r5Q>  
apportionment of estate duty 遗产税的分摊 9Z;"9$+M  
appraisal 估价;评估 6o^sQ(]  
appreciable growth 可观增长 K18Sj,]B  
appreciable impact 显着影响 O^yD b  
appreciable increase 可观增长 H`X>  
appreciation 增值;升值 > ;zQ.2*  
appreciation against other currencies 相对其他货币升值 b_xGCBC  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Uv"O'Z  
appreciation tax 增值税 }_"<2|~_  
appropriation 拨款;拨用;拨付 $7JWA9#N!  
appropriation account 拨款帐目 mzh7E[S_,i  
Appropriation Bill 拨款法案 Zfub+A  
appropriation-in-aid system 补助拨款办法 RFq&#3f$  
approved assets 核准资产 ,.T k "\@  
approved basket stock 认可一篮子证券 lL{1wCsl  
approved budget 核准预算 wUBug  
approved charitable donation 认可慈善捐款 p{k^)5CR/  
approved charitable institution 认可慈善机构 N J_#;t#j  
approved currency 核准货币;认可货币 *{e?%!Q  
approved estimates 核准预算 S((\KL,  
approved estimates of expenditure 核准开支预算 It8m]FN  
approved overseas insurer 核准海外保险人 nt*nTtcE  
approved overseas trust company 核准海外信托公司 I3$/ #  
approved pooled investment fund 核准汇集投资基金 ?g\SF}2  
approved provident fund scheme 认可公积金计划 cf ~TVa)M  
approved provision 核准拨款 1ZK~i  
approved redeemable share 核准可赎回股份 't:s6  
approved regional stock 认可地区性证券 dN)!B!*aI  
approved retirement scheme 认可退休金计划 Q!_@Am"h  
approved subordinated loan 核准附属贷款 1}"PLq(  
arbitrage 套戥;套汇;套利 +rA:/!b)Y  
arbitrageur 套戥者;套汇者 :Z'q1kW@"  
arbitrary amount 临时款项 `zZGL&9m`  
arrangement 措施;安排;协定 2%F!aeX  
arrears 欠款 $IU|zda8  
arrears of pay 欠付薪酬 A(<"oAe|  
arrears of revenue 逾期未收税款;逾期未收的帐项 6*92I  
articles of association 组织章程;组织细则;组织章程细则 WOaj_o  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ahJu+y  
ascertainment of profit 确定利润 IFg(Ze~  
"Asia Clear" “亚洲结算系统” V\(p6:1(6K  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 L% cr `<~  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 GE0,d  
Asian Development Fund [ADF] 亚洲发展基金 <h"*"q|9  
Asian dollar bond 亚洲美元债券 P)$q  
Asian dollar market 亚洲美元市场 Mkc|uiT   
Asian dollar rate 亚洲美元利率 U;Ne"Jh  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 J6VG j=/  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ==z,vxr  
asked price 沽盘;喊价;索价;卖方报价 (i*;V0  
assessable income 应评税入息 "uthFE  
assessable loss 应评税亏损 8a SH0dX  
assessable profit 应评税利润 EhBYmc" &  
assessable value 应评税值 :)9 ^T<  
assessed profit 估定利润 ?TXe.h|u  
assessed value 经评估价值 %bs~%6)  
assessment 评税;评定;估价;评税单 GG@&jcp7  
assessment number 评税编号;估价编号 ,Q5Z<\  
assessment of additional tax 补加税评税 Nhm)bdv]  
assessment of performance 业绩评估;实绩评价 pzPm(M1^X  
Assessor 评税主任 F/qx2E$*wo  
asset price bubbles 资产价格泡沫 9se ,c  
asset-backed securities 具资产保证的证券 jPjFp35;zb  
assets accretion 资产增值 07?|"c.  
assets and liabilities 资产与负债 GGY WvGE+  
assets betterment statement 资产递增表;资产改进表 FLI0C  
assets lending 实物放款;有抵押贷款 3~%wA(|A  
assets of the company passing on the death 死者去世时转移的公司资产 )|`# BC  
assets pledged as security for liabilities 用作负债抵押的资产 > ,v,4,c  
assets portfolio 资产投资组合 -X6[qLq  
assets price 资产价格 l{7q(  
assets quality 资产质素 kZsat4r  
assets realization 资产变现 9Fkzt=(E~  
assets refinancing arrangement 资产再集资安排 :&/b}b!)AX  
assets securitization 资产证券化 * @QC:1k  
assets situated outside Hong Kong 在香港以外地方的资产 /4R|QD  
assets stripping 削减资产;拆卖资产 ?5>Ep:{+/  
assets value 资产值 'z=QV{ni  
assignee 承让人 Y_}DF.>I P  
assignment 转让;转让书;转让契 \2K_"5  
assignment of interest 权益转让 BZP~m=kq  
assignment of letters patent and trade mark 专利证书及商标转让 m'Thm{Y,?n  
assignment of property 物业转让;物业转让书 ^nS'3g^"  
assignment right 转让权 @AgV7#  
assignor 转让人 7:h8b/9  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 QF7iU@%-  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Y;L,}/[  
associate member 附属会员 j;|rI`67~  
associated body corporate 相联法人团体 `oxs;;P  
associated company 相联公司;联属公司 wd/"! A4(  
associated corporation 相联法团 &D|wc4+  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] z8ox#+l  
公认会计师公会〔英国〕 {M5[gr%  
Association of Futures Exchange Brokers 香港期货经纪协会 L)sCc0fv7k  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 *W#_W]Tu  
association of underwriters 承保人组织 >q:0w{.TU  
assumption of control 接管 RK*ZlD<  
assurance 担保;保险;转易;转易书 W* XG9  
assurance of interest 权益的转易 ]Y%?kQ^  
at 19XX price 按一九XX年价格计算 6n 2LG  
at a discount 按赔价计算;按贴水价格计算;打折扣 DKjkO5R\  
at a premium 按溢价计算;按升水价格计算 \ >@'wl  
at call 通知付款;按通知 Z?vbe}pUM  
at constant market price 按固定市价计算 U(.3[x  
at constant price 按固定价格计算 @"6dq;"  
at cost 按成本计算 hY?x14m$3  
at current market price 按当时市价计算;按现时市价计算 o+H;ZGT5H  
at current price 按当时价格计算;按现时价格计算  {ws:g![  
at factor cost 按要素成本计算;按生产要素成本计算 "v"w ER?  
at money-of-the-day price 按付款当日价格计算 483BrFV  
at or better 按指定或较佳价位〔买卖指令〕 \9*,[mvC  
at par 按面值计算;平价 qw!_/Z3[  
at sight 见票即付 7,sslf2%K  
at the close 按收市盘 i_? S#L]h  
at the opening 按开市盘 O;N QJ$^bI  
attestation 见证;见证条款 2VNMz[W'  
at-the-money option 平价期权 v$O%U[e<  
attorney 受权人;受托代表人 \` |*i$  
attornment 新拥有人承认书 A&$oiLc  
attributable profit 可归属利润 `g;`yJX<  
attributable share value 可归属股份价值 H)s$0Xd  
Auckland Stock Exchange 奥克兰证券交易所 L y!!+UM\  
auction 拍卖 8H>: C (h  
auctioneer 拍卖商 (Ut)APM  
audit 审计;核数 Hw1<! Dyv  
Audit Commission 审计署 Ax=k0%M[&  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] RtrESwtR  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 24TQl<H{  
audit review 帐目审查 B u ~N)^  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 "]%.%$  
audited account 审计帐目;经审计的帐目 g,5r)FU`  
audited annual account 经审计的周年帐目 (f^K\7HM  
audited balance sheet 经审计的资产负债表 DQ{Yr>J  
auditor 核数师;核数主任;审计师 pZu2[  
auditor's certificate 核数师证明书;审计师证明书 \\F@_nB,b  
auditor's report 核数师报告;审计师报告 8+Y+\XZG  
Aussie bond 澳元债券 !N4?>[E  
austerity budget 紧缩预算 hhTM-D1Ehs  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 R "S,&  
Australia All Ordinaries Index 澳洲所有普通股票指数 cO,ELu  
Australian Dollar [AUD] 澳元 &ACM:&Ob  
Australian Options Market 澳大利亚期权市场 }c>[m,lz  
Australian Securities Commission 澳洲证券事务监察委员会 N7=L^]  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 hw?'aXK{  
Australian Stock Exchange 澳大利亚证券交易所 MPINxS  
Austrian Schilling [ATS] 奥地利先令 \($EYhx  
authentication 认证;鉴证 "y_A xOH  
authority to purchase 委托购买证;委购书 &;~x{q]3  
authorization 认可;核准;授权;授权书 k%iZ..  
authorization by direction 指示授权 C:77~f-+rQ  
authorization by instruction 指令授权 9/rX%  
authorization by warrant 令状授权 X\?e=rUfn  
authorization of unit trust 单位信托的认可 -5Qsc/ s&  
authorized agent 指定代理人 Ou~|Q&f'  
authorized capital 法定资本 qB`zyd8yu  
authorized clerk 出市员 O`nrXC{  
authorized dealer 认可交易商 i^[yGXtW  
authorized financial institution 认可财务机构 ,Db+c3  
authorized fund 认可基金 ,t4g^67R{  
authorized fund house 获授权的基金公司;认可基金公司 Sri,sZv  
authorized institution 认可机构 7/.-dfEK  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 u:+wuyu  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 aB9Pdu t  
authorized insurer 获授权保险人;获认可承保人 ?UAB}CjY  
authorized investment 特准投资项目 IfHB+H   
authorized person 获授权人  fL9R{=I%  
authorized representative 获授权代表  '&/"_  
authorized share capital 法定股本 l4oI5)w  
automated quotation system 自动报价系统 w$~|/UrLf  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] $`:/O A<.  
自动交易系统〔香港期货交易所有限公司〕 d($f8{~W  
automatic adjustment mechanism 自动调整机制 \29a@6  
automatic adjustment system 自动调整系统 GdFTKOq  
Automatic Clearing House 自动票据交换所 n>F1G MX  
automatic exchange rates accumulation system 自动化汇率累集系统 @Oe!*|?mS  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 %;UEyj  
automatic teller machine [ATM] 自动柜员机 5}3Q}o#  
autopay 自动转帐 r2A(GUz  
available assets 可用资产 v~>^c1:  
available fiscal reserve 现存财政储备 &DdFK.lt  
available profit 可用利润 `A5^D  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 )Yvf9dl  
average 平均;平均数;海损 L1"y5HJ  
average basic salary 平均基本薪金 "x&hBJ  
average consumer expenditure 平均消费开支;一般消费开支 ShAI6j  
average cost 平均成本 o/E A%q1  
average cost of land production 增辟土地平均成本 "|{O%X  
average daily turnover 平均每日成交额 >jjuWO3T  
average daily wage rate 平均每日工资率 uX*H2"A  
average expenditure pattern 平均开支模式 +:4J~Cuf  
average growth rate 平均增长率 ^|DI9G(Bs  
average net fixed assets 固定资产平均净值 mjbr}9  
average of relatives 相对价格平均数 D T^3K5  
average price 平均价格  ?C   
average propensity to consume 平均消费倾向;一般消费倾向 *V(TNLIh;  
average propensity to save 平均储蓄倾向;一般储蓄倾向 :_YpS w<Q  
average rate 平均率 1_ uq46  
average revenue 平均收入;平均收益 :&Xy#.un  
average stock 平均库存;平均存货 K1O0/2O  
average yearly rent 平均年租 1P&XG@  
avoidance of double taxation 避免双重课税 L- [<C/`;t  
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 >(EMZ5  
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