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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: >qSO,$  
A share A股;甲类股份 uYG #c(lc  
abatement of tax 减税;减扣免税额 )_Z]=5Ds  
ABN AMRO Bank N.V. 荷兰银行 BsoFQw4$9  
above-the-line expenditure 线上项目支出;经常预算支出 Y2RxD\!Z  
above-the-line receipt 线上项目收入;经常预算收入 >WGX|"!"  
ABSA Asia Limited 南非联合亚洲有限公司 m]+X }|  
absolute change 绝对数值变更  9'L1KQ  
absolute expenditure 实际开支 ucIVVT(u  
absolute guideline figure 绝对准则数字 T{5M1r  
absolute interest 绝对权益 eukX#0/^  
absolute order of discharge 绝对破产解除令 z6GL,wo#  
absolute profit margin 绝对利润幅度 cP}5}+  
absolute value 实值;绝对值 5Ws:Ei{R  
absolutely vested interest 绝对既得权益 avYh\xZ  
absorbed cost 已吸收成本;已分摊成本 n?TO!5RZK  
absorption 吸收;分摊;合并 ;Xnk+  
absorption rate 吸收率;摊配率;分摊率 IqR[&T)lj  
ACB Finance Limited 亚洲商业财务有限公司 O3sla bE#  
acceptable form of reciprocity 合理的互惠条件 Yke<Wy1  
acceptable rate 适当利率;适当汇率 {[(W4NAlH  
acceptance agreement 承兑协议 .#:@cP~v  
acceptance for honour 参加承兑 r9p?@P\:[  
acceptor 承兑人;接受人;受票人 -o! saX<  
acceptor for honour 参加承兑人 2c*VHIl;  
accident insurance 意外保险 ~m,mvRS  
Accident Insurance Association of Hong Kong 香港意外保险公会 \? 5[RR  
accident insurance scheme 意外保险计划 JCCx 5  
accident year basis 意外年度基准 ND)M3qp2(  
accommodation 通融;贷款 I(iGs I  
accommodation bill 通融票据;空头票据 f_z2#,g  
accommodation party 汇票代发人 >X@.f1/5X  
account balance 帐户余额;帐户结余 zWKrt.Dg  
account book 帐簿 QjW~6Z.tI  
account collected in advance 预收款项 *YiD B?Si  
account current book 往来帐簿 m\R@.jkZ  
account of after-acquired property 事后取得的财产报告 ;&7qw69k  
account of defaulter 拖欠帐目 #/& q  
account payable 应付帐款 )VSGqYr#  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 _zVbqRHlw  
account receivable 应收帐款 3!ajvSOI9j  
account receivable report 应收帐款报表 bOnukbJ  
account statement 结单;帐单;会计财务报表 j,gM+4V^  
account title 帐户名称;会计科目 DcFV^8O&  
accountant's report 会计师报告 .q'FSEkMJ  
Accountant's Report Rules 会计师报告规则 h:US]ZC^Z  
accounting and auditing procedure 会计与审计程序;会计与核数程序 6 ^6uK  
Accounting Arrangements 《会计安排》 cSHtl<UY  
accounting basis 会计基础 B<|q{D$N/  
accounting by Official Receiver 破产管理署署长呈交的帐目 1*eWvYo1  
Accounting Circular 《会计通告》 A-@-?AR  
accounting class 会计类别 6832N3=  
accounting date 记帐日期;会计结算日期 Hsux>+Q  
accounting for money 款项核算 %Pt[3>  
Accounting Officer 会计主任 unbcz{&Hb[  
accounting period 会计报告期;会计期 Q>+_W2~]  
accounting policy 会计政策;会计方针 ej??j<]  
accounting practice 会计惯例 CO6XIgTe  
accounting principle 会计准则 zL[U;  
accounting record 会计记录 p lz=G}Y  
accounting report 会计报告 XQJV.SVS  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }gi`?58J6  
Accounting Society of China 中国会计学会 ^HU=E@  
accounting statement 会计报表 sV Z}nq{  
accounting system 会计制度;会计系统  # 8-P  
accounting transaction 会计事项;帐务交易 % 'L=  
accounting treatment 会计处理 KlSY^(kHR  
accounting year 会计年度 s3fGX|;  
accretion 增值;添加 X  f'  
accrual 应计项目;应累算数目 M#22Zfxq   
accrual basis 应计制;权责发生制 @?($j)9}  
accrual basis accounting 应计制会计;权责发生制会计 3`C3+  
accrue 应累算;应计 ~ jrU#<'G9  
accrued benefit 应累算利益 J3!k*"P  
accrued charges 应计费用 "p_[A  
accrued cumulative preference share dividend 应累算的累积优先股股息 5"Xo R)  
accrued expenses 应累算费用 9BgQ oK@  
accrued interest payable 应付利息;应计未付利息 rqG6Ll`=+  
accrued interest receivable 应收利息;应计未收利息 k+>p!1  
accrued right 累算权益 U]R|ej  
accruing profit 应累算的利润 _ jM6ej<  
accumulated fiscal reserve 累积财政储备 Lh5+fk~i~8  
accumulated profit 累积利润;滚存溢利 l<+,(E=  
accumulated reserve 累积储备 <P Z\qE*+y  
accumulation of surplus income 累积收益盈余 _ZvX"{y~  
acquired assets 既得资产 g]hn@{[  
acquisition 收购;购置;取得 [+[fD  
acquisition cost 购置成本 fe]T9EDA  
acquisition expenses 购置费用 ^dp[ Z,[1z  
acquisition of 100% interest 收购全部股权 Ni;{\"Gt  
acquisition of control 取得控制权 =K&q;;h  
acquisition of fixed assets 购置固定资产 &b#NF1Q.  
acquisition of shell “买壳” vA $BBXX  
acquisition price 收购价 D\i8rqU/l  
act of God 天灾 s13 d*  
acting partner 执事合伙人 rH9|JEz  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ,19"[:WN  
active partner 积极参与的合伙人 Q!$kUcky9  
active trading 交投活跃 q?b)zeJ  
actual circulation 实际流通 39^uLob  
actual cost 实际成本 ;kcFQed\w  
actual expenditure 实际开支;实际支出 ^gVbVz[17  
actual income 实际入息;实际收入;实际收益 Zp P6Q  
actual market 现货市场 lVK F^-i  
actual price 现货价;实际价格 ,HjHt\!~<  
actual profit 实际利润 /)HEx&SQmZ  
actual quotation 实盘;实际价位;实际报价 N6 Cc%,  
actual year basis 按实际年度计算 m]b.P,~v  
actuals 实货 jl|X$w  
actuarial investigation 精算调查 i_Q4bhVj  
actuarial principle 精算原则 r'}k`A 5>  
actuarial report 精算师报告 @eD2<e  
Actuarial Society of Hong Kong 香港精算学会 W71#NjM2Z  
actuarial valuation 精算师估值 EC&19  
actuary 精算师 8CHf.SXh  
ad referendum agreement 暂定协议;有待覆核的协定 m_Y}>  
ad valorem duty 从价税;按值征税 |@uhq>&  
ad valorem duty system 从价税制 p RfHbPV?  
ad valorem fee 从价费 Wn)A/Z ^r  
ad valorem tariff 从价关税 .m % x-i  
additional allowance 额外免税额 N_~Wu  
additional amount for unexpired risk 未过期风险的额外款额 v,O&UrZ  
additional assessable profit 补加应评税利润 vmQ DcCw  
additional assessment 补加评税 Ymh2qGcj]8  
additional commitment 额外承担 E!]rh,mYK  
additional commitment vote 额外承担拨款 :j!_XMyT:  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 wz2)seZY  
additional dependent parent allowance 供养父母额外免税额 {s^n|b}  
additional provision 额外拨款 So0,)  
additional stamp duty 附加印花税 W!Os ci  
additional tax 补加税罚款;补加税款 oI"Fpo  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 SX<>6vH&  
adjudged bankrupt 被裁定破产 0DjBqh$  
adjudicated bankrupt 裁定破产人 ( ]uoN4  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ;{#M  
adjudication of bankruptcy 裁定破产;宣告破产 D"><S<C\C  
adjudication of insolvency 裁定无力偿还债务 e2H'uMy;&  
adjusted actual 经调整的实数;调整后的实数 !!Gi.VL  
adjusted current assets 经调整的流动资产;调整后的流动资产 v nT  
adjusted figure 经调整的数字;调整后的数额 v?iH}7zb%Q  
adjusted liabilities 经调整的负债;调整后的负债 CX(yrP6;  
adjusted loss 经调整的亏损;调整后的亏损 `E%d$  
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 ZtZV:re=  
adjusted profit 经调整的利润;调整后的利润 a[OLS+zf!P  
adjusted surplus 经调整的盈余额;调整后的盈余额 ]0nC;|]@Lx  
adjusted value 经调整的价值;调整后的价值 C3 c|@7FU  
adjustment 调整;修订;理算〔保险〕 h3 ZL0Fi*  
adjustment centre 调剂中心 G?X,Y\Lp  
adjustment lag 调整过程的时间差距;调整时差 ,}$x'8v  
adjustment mechanism 调整机制 5Ddyb%  
adjustment of loss 亏损调整 `Y9}5p  
adjustment process 调整过程;调整程序 UVi/Be#|  
adjustment range 调整幅度 9(\N+  
administered exchange rate 受管制汇率 HGMH g  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 <. ]&FPJ  
administration expenses 行政费用 GoGgw]h>x  
administration fee 手续费;行政费 ]$%4;o4O  
administration in bankruptcy 破产管理  E8V\J  
administration order 遗产管理令 [IX!3I[J]  
administrator 管理人;遗产管理人 {ca^yHgGy  
administrator of the estate 遗产管理人 o".O#^3H%  
admission of debt 债项承认书 9S`b7U=P  
admission of proof 接纳债权证明 x6mq['_  
advance 放贷款项;垫付款项;预支款项;预付款项 Qpu2RfP  
advance account 暂支帐目;预付款帐户 "U~@o4u;  
advance compensation 预付补偿金 <cd%n-  
advance from shareholder 股东垫款 c35vjYQx0  
advance pending reimbursement 预支以待日后付还 WUQh[A41  
advanced economy 先进经济体系 Fd=`9N9  
advancement 预付;预付财产 @g` ,'r  
advances warrant 垫款令 N`:b vr  
advancing 贷出 `'t;BXedz/  
adverse balance 逆差 <OFqUp*l  
adverse exchange 逆汇 JHOBg{Wg  
advertisement addressed to shareholders 在报章刊登的致股东通告 2:0Y'\nn  
advice for collection 托收通知书 omU)hFvyS  
advice of drawing 提款通知书;汇票通知书 6>^k9cJp  
advice of payment 付款通知 m.X+sP-e  
Advisory Committee [Securities and Futures Commission] Q ?<9  
谘询委员会〔证券及期货事务监察委员会〕 !q1^X% a  
Advisory Committee on Diversification 经济多元化谘询委员会 fu;B?mIn  
affidavit 誓章;遗产申报誓章 QE6-(/  
affidavit of no receipt 述明无收款的誓章 --hnv/AjI  
affiliate 联号;联营公司;附属公司 ?a_q!,8:  
affiliated company 附属公司;联号;联营公司 yM~D.D3H  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 !!pi\J?sk  
affordability 负担能力 Jm^jz  
African Development Bank [AfDB] 非洲开发银行 nf^k3QS\  
after-acquired property 事后取得的财产 t|,Ex7  
after-hours dealing 市后交易 0X6o  
after-tax profit 税后盈利;税后利润;税后溢利 qOanu  
agency agreement 代理协议 pNsLoNZ3w  
agency expenses 代理机构的开支 (M?Q9\X  
agency fee 代理费 _ q1|\E%`h  
Agency Law 《代理法》 \d`Sz *  
agent 代理人;承销人 =1?yS3  
agent of company 公司代理人 u 9Tl Xn  
agent's fee 代理人费;经纪费 #.xTAvD  
aggregate 总计;总数;总体数字 ~#Mx&mZ  
aggregate amount 总款额;总额 U~c;W@T  
aggregate assets and liabilities 总体资产与负债 M)RQIl5  
aggregate at constant price 按固定价格计算的总体数字 Q2PwO;E.`C  
aggregate demand 总需求 S}I=i>QB  
aggregate gross position 总持仓量 {iteC  
aggregate limit 总限额 1Ac1CsK*  
aggregate of salaries tax 合计薪俸税 g0$k_  
aggregate performance 总体表现;总体业绩 >gl<$LQ?X  
aggregate supply 总体供应 t9l7 % +y  
aggregate surplus 总盈余 VAzJclB  
aggregate total 整体总额 u{ d`  
aggregate value 总值;合计价值 (pg9cM]NA  
aggregated basis 合计基准 )o,0aGo>Of  
aggregated net chargeable income 合计应课税入息实额 @=1``z#  
aggregation 合并计算;合计;总和 }Elce}  
aggregation of incomes of husband and wife 夫妇入息合并计算 b DvbM  
aggregation of property 财产的总和 eF\C?4  
agio 差价;贴水 00TdX|V`  
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》 nJ@hzK.  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ^%^0x'"  
《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》 9jO+ew  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment U$Z}<8  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 f ebh1rUX  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment F4{<;4N0  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 p$ <qT^]&  
agreement for a settlement 授产协议 a06q-3zw  
agreement for assignment 转让协议 %tLq&tyeY  
agreement for sale 售卖协议;买卖协议 Jp0.h8i  
agreement for sale and purchase 买卖协议 jXR+>=_  
agreement for the payment of interest 支付利息协议 <rF  
agreement for the repayment of money 还款协议 7mBL#T2   
agreement of reinsurance 再保险协议 >4b39/BM  
Agricultural Bank of China 中国农业银行 </p.OaNe  
air passenger departure tax 飞机乘客离境税 Z;s-t\C  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 B/}>UHM  
airport tax 机场税 8m0sEV>  
alcohol duty 酒精税 >S]')O$c  
alienation 让与;让渡;转让 ;{20Heuz  
alimony 生活费;赡养费 S#dS5OX  
All Ordinaries Index [AOI] 所有普通股指数 S\(_"xJPp  
all risks 全险;综合险 N|}`p"  
All Sales Record for Stock Market 《股票市场成交报告》 aoS1Yt'@  
Allied Capital Resources Limited 新联财务有限公司 r0>T7yPAK  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 3\7$)p+c  
allocation letter 拨款信件 qiN'Tuw9  
allocation of fund 分配款项;预留款项 2B;QS\e"  
allocation of profit 利润分配;溢利分配 ?YO%]mTP  
allocation warrant 拨款令 iI7~9SCE  
allotment 分配;配股 ,,gYU_V  
allotment notice 股份配售通知;配股通知 !NjE5USi  
allotment of shares 股份分配 Y}U w7\e  
allowable 可获宽免;免税的 x ,W+:l9~s  
allowable business loss 可扣除的营业亏损 sn%fE  
allowable expenses 可扣税的支出 kF .b)  
allowance 免税额;津贴;备抵;准备金 TH &B9  
allowance for debts 债项的免税额 g~b'}^J  
allowance for depreciation by wear and tear 耗损折旧免税额 6np wu5!  
allowance for funeral expenses 殡殓费的免税额 a$m?if=  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 %b9M\  
allowance for repairs and outgoings 修葺及支出方面的免税额 f -5ZXpWs'  
allowance to debtor 给债务人的津贴 =KLYR UW  
alteration of capital 资本更改 QZol( 2~Y  
alternate trustee 候补受托人 D.?gV_  
amalgamation 合并 cALs;)z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %s>E@[s  
ambit of charges 征税范围;收费范围 /Z_QCj  
amended valuation 经修订的估值 75f.^4/%  
American Commodities Exchange 美国商品交易所 rf@81Ds  
American Express Bank Limited 美国运通银行 |*i-Q @ D  
American Stock Exchange 美国证券交易所 WW=7QC i  
amortization 摊销 @$]h[   
amount due from banks 存放银行同业的款项 h>?OWI  
amount due from banks abroad 存放海外银行同业的款项 q-#fuD^  
amount due from holding companies 控股公司欠款 oLoa71Q}  
amount due from local banks 存放本港银行同业的款项 0P42C{>'w  
amount due to banks 银行同业的存款 5]E5V@C   
amount due to banks abroad 海外银行同业的存款 ?$Pj[O^hl  
amount due to holding companies 控股公司存款 ~m7+^c@,  
amount due to local banks 本港银行同业的存款 Y|F);XXIl  
amount due to outport banks 外埠银行同业的存款 -5K/ cK  
amount for note issue 发行纸币的款额 2X`M&)"X  
amount of bond 担保契据的款额 Y i`.zm  
amount of consideration 代价款额 1Jt%I'C?  
amount of contribution 供款数额 $.Ni'U  
amount of indebtedness 负债款额 Er)b( Kk  
amount of principal of the loan 贷款本金额 uvL|T48  
amount of rates chargeable 应征差饷数额 0/$sr;  
amount of share capital 股本额 S%2qB;uw  
amount of sums assured 承保款额 UpILr\3U  
amount of variation 变动幅度 Eh+lL tZ  
amount of vote 拨款数额 rGs> {-T3  
amount payable 应付款额 7+"X ^$  
amount receivable 应收款额 U N/.T   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ad`IgZ  
analysis 分析 /_P`xm+=AC  
ancillary risk 附属风险 Tb^9J7]  
annual account 周年帐目;周年帐目报表;年度决算;年结 \]K-<&f  
annual accounting date 年结日期 R[QE:#hT  
annual allowance 每年免税额;年积金;年度津贴;年津 rk|6!kry  
annual balance 年度余额 0W)_5f&  
annual disposable income 每年可动用收入 n !QjptQ  
annual estimates 周年预算 !wgj$5Rw.  
annual fee 年费 )'JSu=Ej  
annual general meeting 周年大会 /.r($S g^  
annual growth rate 年增率;每年增长率 B}W^s;h  
annual long-term supplement 长期个案每年补助金 1K>4 i. X  
annual pensionable emolument 可供计算退休金的年薪 l< Y x  
annual report 年报 \xt!b^d0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 S<TfvQ\,"@  
annual return 周年报表;周年申报表;每年报税表格 [ LCi,  
Annual Return Rules 《周年报表规则》 !E%!,  
annual review of consumer prices 每年消费物价回顾 wZ^/-  
annual roll-forward basis 逐年延展方式 [kCn6\_<V  
annual salary 年薪 2rxdRg'YLQ  
annual statement 年度报表;年度决算表 x;+,lP  
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 (H$eXW7  
annuitant 年金受益人 \ys3&<;b  
annuity 年金 2.6,c$2tB  
annuity contract 年金合约 Hl#o& *Ui"  
annuity on human life 人寿年金 3]'3{@{} H  
antecedent debt 先前的债项 #xmUND`@  
ante-dated cheque 倒填日期支票 gU`QW_{  
anticipated expenditure 预期开支 9} vWTt0  
anticipated net profit 预期纯利 q9OIw1xQr*  
anticipated revenue 预期收入 k@w&$M{tPF  
anti-inflation measure 反通货膨胀措施 E^g6,Y:i9  
anti-inflationary stance 反通货膨胀立场 #\}hN~@F  
apparent deficit 表面赤字 wdg[pt />  
apparent financial solvency 表面偿债能力 1||e !W  
apparent partner 表面合伙人 V1ug.Jv^  
application for personal assessment 个人入息课税申请书 _Qv4;a  
application of fund 资金应用 )YZ41K5N  
application to release as liquidator and to destruct the books of accounts and documents _u>+H#  
申请免除清盘人职务及毁灭帐簿与文件 J(Bn  n  
appointed actuary 委任精算师 V #=N?p  
appointed auditor 委任核数师;委任审计师 RR"#z'zQ  
appointed trustee 委任的受托人 5+U~ZW0|+  
appointer 委任人 I0Vm^\8  
apportioned pro rata 按比例分摊 :7R\"@V4  
apportionment 分配;分摊 xe5>)\18-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rJAY7/u  
apportionment formula 分摊方程式 "PX~Yc  
apportionment of estate duty 遗产税的分摊 |PWLFiT(>  
appraisal 估价;评估 Qwb@3{  
appreciable growth 可观增长 IcA]<}0!"v  
appreciable impact 显着影响 r@_;L>  
appreciable increase 可观增长 8'zwy d3  
appreciation 增值;升值 c6e?)(V>  
appreciation against other currencies 相对其他货币升值 _%t w#cM  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U<*dDE~z  
appreciation tax 增值税 lU\|F5O@#  
appropriation 拨款;拨用;拨付 qB8<(vBP+  
appropriation account 拨款帐目 %hXa5}JL  
Appropriation Bill 拨款法案 a(m#GES  
appropriation-in-aid system 补助拨款办法 j#-74{Y$ J  
approved assets 核准资产 7|{QAv  
approved basket stock 认可一篮子证券 }\1V;T  
approved budget 核准预算 4-m}W;igu  
approved charitable donation 认可慈善捐款 ddw!FH2W (  
approved charitable institution 认可慈善机构 !XK p_v  
approved currency 核准货币;认可货币 5~\W!|j/  
approved estimates 核准预算 tvd/Y|bV=  
approved estimates of expenditure 核准开支预算 )&*&ZL0  
approved overseas insurer 核准海外保险人 Jap v<lV%  
approved overseas trust company 核准海外信托公司 0hPm,H*Y]  
approved pooled investment fund 核准汇集投资基金 .9`.\v6R  
approved provident fund scheme 认可公积金计划 0py0zE6,,  
approved provision 核准拨款 Sna7r~ j  
approved redeemable share 核准可赎回股份 d~.#KS  
approved regional stock 认可地区性证券 f1Rm9``  
approved retirement scheme 认可退休金计划 u!t'J+:  
approved subordinated loan 核准附属贷款 /ZAEvdO*P  
arbitrage 套戥;套汇;套利 " I:j a7  
arbitrageur 套戥者;套汇者 '06[@Cw  
arbitrary amount 临时款项 ,\Cy'TSz  
arrangement 措施;安排;协定 6n>+cX>E  
arrears 欠款 kg_TXB  
arrears of pay 欠付薪酬 Z{%h6""  
arrears of revenue 逾期未收税款;逾期未收的帐项 r| YuHm  
articles of association 组织章程;组织细则;组织章程细则 ZVI.s U  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 PyIIdTm  
ascertainment of profit 确定利润 rl!c\  
"Asia Clear" “亚洲结算系统” `DEz ` D  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 3x eW!~  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 zV%U4P)Dao  
Asian Development Fund [ADF] 亚洲发展基金 p`Ax)L\f  
Asian dollar bond 亚洲美元债券 `2GHB@S"k  
Asian dollar market 亚洲美元市场 2 &R-z G  
Asian dollar rate 亚洲美元利率 *r[PZ{D+  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ;X\,-pjv  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 SC'fT!  
asked price 沽盘;喊价;索价;卖方报价 1;SWfKU?.  
assessable income 应评税入息 c\n\gQ:LQ  
assessable loss 应评税亏损 `2 {x 8A  
assessable profit 应评税利润 tM~R?9OaJ  
assessable value 应评税值 >i=mw5`D]  
assessed profit 估定利润 FLi)EgZXt  
assessed value 经评估价值 =EFF2M`F  
assessment 评税;评定;估价;评税单 xqIt?v2c  
assessment number 评税编号;估价编号  $ l Y  
assessment of additional tax 补加税评税 a:1-n %&F  
assessment of performance 业绩评估;实绩评价 j:rGFd  
Assessor 评税主任 $n!saPpxS  
asset price bubbles 资产价格泡沫 `j@2[XdHu  
asset-backed securities 具资产保证的证券 ij/ |~-!  
assets accretion 资产增值 @ 3FTf"#Y  
assets and liabilities 资产与负债 ![ Fb~Egc  
assets betterment statement 资产递增表;资产改进表 7n {uxE#U)  
assets lending 实物放款;有抵押贷款 q0$}MB6  
assets of the company passing on the death 死者去世时转移的公司资产 Xn4U!<RT"  
assets pledged as security for liabilities 用作负债抵押的资产 ~p^6  
assets portfolio 资产投资组合 CsXIq.9  
assets price 资产价格 @MTm8E6au  
assets quality 资产质素 <!R~G-D#_T  
assets realization 资产变现 0zetOlFbO  
assets refinancing arrangement 资产再集资安排 nCJ)=P.d  
assets securitization 资产证券化 G,%R`Xns  
assets situated outside Hong Kong 在香港以外地方的资产 NEJxd%-  
assets stripping 削减资产;拆卖资产 Yaht<Hy  
assets value 资产值 B xq(+^T  
assignee 承让人 ^lf{IM-Y  
assignment 转让;转让书;转让契 o|$l+TC  
assignment of interest 权益转让 R Mrh@9g  
assignment of letters patent and trade mark 专利证书及商标转让 Fd9ypZs  
assignment of property 物业转让;物业转让书 d_]zX;_  
assignment right 转让权 RoT}L#!!  
assignor 转让人 N =)9O  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 qf7 lQovK  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 3Jf_3c  
associate member 附属会员 &+Xj%x.]  
associated body corporate 相联法人团体 _|`S9Nms  
associated company 相联公司;联属公司 ,)|nxX  
associated corporation 相联法团 {IJ,y27  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] rOEk%kJ  
公认会计师公会〔英国〕 8 Ys DE_  
Association of Futures Exchange Brokers 香港期货经纪协会 wHvX|GwMv  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 V`m'r+ Y  
association of underwriters 承保人组织 *{/BPc0*  
assumption of control 接管 txw:m*(%  
assurance 担保;保险;转易;转易书 4DaLmQ2O  
assurance of interest 权益的转易 9])dLL0  
at 19XX price 按一九XX年价格计算 V)=!pT  
at a discount 按赔价计算;按贴水价格计算;打折扣 *xI0hFJIM  
at a premium 按溢价计算;按升水价格计算 GMyzQ]@}  
at call 通知付款;按通知 n3 -5`Jti  
at constant market price 按固定市价计算 V*"-@  
at constant price 按固定价格计算 :'|%~&J  
at cost 按成本计算 F$F,I,$ "  
at current market price 按当时市价计算;按现时市价计算 ?I6!m~  
at current price 按当时价格计算;按现时价格计算 \ym3YwP4/:  
at factor cost 按要素成本计算;按生产要素成本计算 &;DK^ta*P  
at money-of-the-day price 按付款当日价格计算 $i;%n1VBg  
at or better 按指定或较佳价位〔买卖指令〕 1 \:5ow&a  
at par 按面值计算;平价 V)mitRaV  
at sight 见票即付 Vf:/Kokq  
at the close 按收市盘 1Ue )&RW  
at the opening 按开市盘 :q/%uca9  
attestation 见证;见证条款 K!;Z#$iw[  
at-the-money option 平价期权 UOC>H%r~M?  
attorney 受权人;受托代表人 6w|s1!B l  
attornment 新拥有人承认书 >|'u:`A  
attributable profit 可归属利润 W_8N?coM  
attributable share value 可归属股份价值 w3WBgH  
Auckland Stock Exchange 奥克兰证券交易所 slaYr`u  
auction 拍卖 #?DwOUw  
auctioneer 拍卖商 bz<f u  
audit 审计;核数 <F{EZ Ii  
Audit Commission 审计署 @ (<C{  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Q}C)az  
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〕 :c)N"EJlI2  
audit review 帐目审查 Fuq ;4UcbL  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 V(3^ev/  
audited account 审计帐目;经审计的帐目 >Z r f}H  
audited annual account 经审计的周年帐目 +twl`Z3n  
audited balance sheet 经审计的资产负债表 +"Flu.+['  
auditor 核数师;核数主任;审计师 wVX]"o  
auditor's certificate 核数师证明书;审计师证明书 WdI9))J2S  
auditor's report 核数师报告;审计师报告 yyB;'4Af  
Aussie bond 澳元债券 \"Jgs.  
austerity budget 紧缩预算 G<:_O-cPSv  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 N@6+DHt  
Australia All Ordinaries Index 澳洲所有普通股票指数 4c^WQ>[  
Australian Dollar [AUD] 澳元  ~ "Xcd8:  
Australian Options Market 澳大利亚期权市场 W<| M0S{  
Australian Securities Commission 澳洲证券事务监察委员会 ]wb^5H  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 e!k1GTH^  
Australian Stock Exchange 澳大利亚证券交易所 Uq/FH@E=  
Austrian Schilling [ATS] 奥地利先令 wX<w)@  
authentication 认证;鉴证 :+#$=4  
authority to purchase 委托购买证;委购书 )B'&XLK  
authorization 认可;核准;授权;授权书 VZF;  
authorization by direction 指示授权 n.is+2t  
authorization by instruction 指令授权 a8nqzuI  
authorization by warrant 令状授权 cip5 -Z@8  
authorization of unit trust 单位信托的认可 W cOyOv  
authorized agent 指定代理人 *Cf5D6=Q  
authorized capital 法定资本 GYH{_Fq  
authorized clerk 出市员 ;GQCq@)-  
authorized dealer 认可交易商 0+S ;0  
authorized financial institution 认可财务机构 lgrD~Y (x  
authorized fund 认可基金 mk.1jx ?l  
authorized fund house 获授权的基金公司;认可基金公司 Hw29V //  
authorized institution 认可机构 v *icoj  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 O?,Grn%'.  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Pa)'xfQ$Y6  
authorized insurer 获授权保险人;获认可承保人 M18 >%zM  
authorized investment 特准投资项目 -J &y]'  
authorized person 获授权人 Z:eB9R#2y  
authorized representative 获授权代表 |xYr0C[Pq  
authorized share capital 法定股本 k4T`{s}e  
automated quotation system 自动报价系统 HE!"3S2S&+  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 0MpZdJ  
自动交易系统〔香港期货交易所有限公司〕 =)b!M^=X-a  
automatic adjustment mechanism 自动调整机制 @~7y\G  
automatic adjustment system 自动调整系统 =1#obB  
Automatic Clearing House 自动票据交换所 m4\e `nl  
automatic exchange rates accumulation system 自动化汇率累集系统 D *=.;Rq  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 yK+1C68A  
automatic teller machine [ATM] 自动柜员机 eYtP396C|  
autopay 自动转帐 <cm(QNdcC  
available assets 可用资产  GY`mF1b  
available fiscal reserve 现存财政储备 /tdRUX  
available profit 可用利润 iy!SqC  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 @=<B8VPJd  
average 平均;平均数;海损 >G9YYt~  
average basic salary 平均基本薪金 *RYok{w  
average consumer expenditure 平均消费开支;一般消费开支 ^O6eFD U  
average cost 平均成本 Hnft1   
average cost of land production 增辟土地平均成本 VEsIhjQ  
average daily turnover 平均每日成交额 6+ UTEw;  
average daily wage rate 平均每日工资率 Fv_B(a  
average expenditure pattern 平均开支模式 !}lCwV  
average growth rate 平均增长率 )B*D\9\Z  
average net fixed assets 固定资产平均净值 Q6PaT@gs  
average of relatives 相对价格平均数 je;C}4  
average price 平均价格 Uc%kyTBm1  
average propensity to consume 平均消费倾向;一般消费倾向  #nq$^H  
average propensity to save 平均储蓄倾向;一般储蓄倾向 G22{',#r8  
average rate 平均率 1R.|j_HYy  
average revenue 平均收入;平均收益 z!s1$5:"0  
average stock 平均库存;平均存货 ;SgPF:T>Q  
average yearly rent 平均年租 t1`.M$  
avoidance of double taxation 避免双重课税 1S+lHG92I  
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*)|J  
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