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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: |1R @Jz`  
A share A股;甲类股份 .+sIjd  
abatement of tax 减税;减扣免税额 'z/hj>B<  
ABN AMRO Bank N.V. 荷兰银行 XlPy(>  
above-the-line expenditure 线上项目支出;经常预算支出 \&0NH=*^  
above-the-line receipt 线上项目收入;经常预算收入 |.5d^z  
ABSA Asia Limited 南非联合亚洲有限公司 Dlp::U*N'  
absolute change 绝对数值变更 M*%Z5,Tc  
absolute expenditure 实际开支 *d 4D9(  
absolute guideline figure 绝对准则数字 mDUS9>  
absolute interest 绝对权益 yFjSvm6  
absolute order of discharge 绝对破产解除令 C 4,W[L]4"  
absolute profit margin 绝对利润幅度 =9-c*bL  
absolute value 实值;绝对值 vr$ [  
absolutely vested interest 绝对既得权益 '"Gi&:*nQ<  
absorbed cost 已吸收成本;已分摊成本 l]gf T&  
absorption 吸收;分摊;合并 sXA=KD8  
absorption rate 吸收率;摊配率;分摊率 /DCUwg=0  
ACB Finance Limited 亚洲商业财务有限公司 ::6@mFLR  
acceptable form of reciprocity 合理的互惠条件 NG ~sE&,7  
acceptable rate 适当利率;适当汇率 XOMWqQr|  
acceptance agreement 承兑协议 lx SGvvP4  
acceptance for honour 参加承兑 .E(Ucnz/  
acceptor 承兑人;接受人;受票人 q=U=Y n  
acceptor for honour 参加承兑人 hE${eJQ| U  
accident insurance 意外保险 4[D@[k As  
Accident Insurance Association of Hong Kong 香港意外保险公会 zQ~nS  
accident insurance scheme 意外保险计划 KVBz=  
accident year basis 意外年度基准 :s\s3#?  
accommodation 通融;贷款 $l=m?r=  
accommodation bill 通融票据;空头票据 W;7cF8fu4  
accommodation party 汇票代发人 f|!zjX`  
account balance 帐户余额;帐户结余 }tN"C 3)@  
account book 帐簿 Ex<0@Oz  
account collected in advance 预收款项 sy;~(rpg  
account current book 往来帐簿 f`cO5lP/:)  
account of after-acquired property 事后取得的财产报告 0:nyOx(;  
account of defaulter 拖欠帐目 Em;zi.Y+V  
account payable 应付帐款 ET4YoH>  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 L,$9)`j  
account receivable 应收帐款 4?`7XJ0a  
account receivable report 应收帐款报表 Pg7/g=Va  
account statement 结单;帐单;会计财务报表 [||$1u\%  
account title 帐户名称;会计科目 raCxHY  
accountant's report 会计师报告 6;Bqu5_Cj  
Accountant's Report Rules 会计师报告规则 %5b2vrg~*  
accounting and auditing procedure 会计与审计程序;会计与核数程序 5K0Isuu>>  
Accounting Arrangements 《会计安排》 _ . _'\  
accounting basis 会计基础 U:H*b{`TU  
accounting by Official Receiver 破产管理署署长呈交的帐目 pnWDsC~)  
Accounting Circular 《会计通告》 ~O!v?2it8q  
accounting class 会计类别 0[^f9NZ>-  
accounting date 记帐日期;会计结算日期 YC{od5a  
accounting for money 款项核算 ;-59#S&?tB  
Accounting Officer 会计主任 2]|+.9B  
accounting period 会计报告期;会计期 sNWj+T  
accounting policy 会计政策;会计方针 92EvCtf  
accounting practice 会计惯例 R"jX9~3Ln  
accounting principle 会计准则 $4m{g"xL  
accounting record 会计记录 yo5|~"yZY  
accounting report 会计报告 t2>Vj>U  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 se&:Y&vrc~  
Accounting Society of China 中国会计学会 RaR$lcG+iY  
accounting statement 会计报表 (c;$^xZK  
accounting system 会计制度;会计系统 5=eGiF;0\  
accounting transaction 会计事项;帐务交易 Q/':<QY  
accounting treatment 会计处理 :EZTJu  
accounting year 会计年度 i9Qx{f88  
accretion 增值;添加 W1 E(( 2  
accrual 应计项目;应累算数目 AyddkjX  
accrual basis 应计制;权责发生制 ,Ao8QN  
accrual basis accounting 应计制会计;权责发生制会计 E8/P D  
accrue 应累算;应计 7C=t19&R'  
accrued benefit 应累算利益 )l^w _;  
accrued charges 应计费用  1r$q $\  
accrued cumulative preference share dividend 应累算的累积优先股股息 \%UA6uj  
accrued expenses 应累算费用 JHcC}+H[  
accrued interest payable 应付利息;应计未付利息 vb# d%1b5  
accrued interest receivable 应收利息;应计未收利息 o`G@Je_}x  
accrued right 累算权益 *x$\5;A  
accruing profit 应累算的利润 rQU;?[y  
accumulated fiscal reserve 累积财政储备 WlU5`NJl]2  
accumulated profit 累积利润;滚存溢利 mAz':R[  
accumulated reserve 累积储备 Xr-eDUEi  
accumulation of surplus income 累积收益盈余 *+5AN306  
acquired assets 既得资产 y 2bZo'Z  
acquisition 收购;购置;取得 YDP<  
acquisition cost 购置成本 dLLF#N  
acquisition expenses 购置费用 )!'SSVaRs  
acquisition of 100% interest 收购全部股权 @X:P`?("^  
acquisition of control 取得控制权 bV}43zI.  
acquisition of fixed assets 购置固定资产 vI4St;  
acquisition of shell “买壳” Lf3:' n  
acquisition price 收购价 cJ&%XN  
act of God 天灾 o@ }Jd0D4  
acting partner 执事合伙人  QHOem=B  
active market 买卖活跃的市场;交投畅旺的市场;旺市 C;_10Rb2ut  
active partner 积极参与的合伙人 -rUn4a  
active trading 交投活跃 jlItPd C v  
actual circulation 实际流通 _rOKif?5  
actual cost 实际成本 m3,i{  
actual expenditure 实际开支;实际支出 YoJN.],gf  
actual income 实际入息;实际收入;实际收益 OPar"z^EV  
actual market 现货市场 b2hB'!m  
actual price 现货价;实际价格 ~b*f2UVs  
actual profit 实际利润 V1M oW;&  
actual quotation 实盘;实际价位;实际报价 'F1NBL   
actual year basis 按实际年度计算 g9g^zd,  
actuals 实货 ,u/GA<'#M  
actuarial investigation 精算调查 CtS*"c,j  
actuarial principle 精算原则 nI&Tr_"tm  
actuarial report 精算师报告 F4@``20|  
Actuarial Society of Hong Kong 香港精算学会 WI ' ;e4  
actuarial valuation 精算师估值 Y6f0 ?lB  
actuary 精算师 L9(fa+$+#  
ad referendum agreement 暂定协议;有待覆核的协定 Ga"t4[=I  
ad valorem duty 从价税;按值征税 dx?4)lb  
ad valorem duty system 从价税制 \)pk/  
ad valorem fee 从价费 4Y[tx]<  
ad valorem tariff 从价关税 !h4L_D0  
additional allowance 额外免税额 qlO(z5Ak  
additional amount for unexpired risk 未过期风险的额外款额 *22}b.)  
additional assessable profit 补加应评税利润 %R(1^lFI$  
additional assessment 补加评税 GHfsq|*j,Z  
additional commitment 额外承担 j"hfsA<_I  
additional commitment vote 额外承担拨款 !q mnMY$  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 t0(1qFi  
additional dependent parent allowance 供养父母额外免税额 "*a^_tsT?i  
additional provision 额外拨款 /2 ')u|  
additional stamp duty 附加印花税 gq!| 0  
additional tax 补加税罚款;补加税款 4gzrxV  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 j'g':U  
adjudged bankrupt 被裁定破产 X0O@,  
adjudicated bankrupt 裁定破产人 YLk/16r  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 WbB0{s  
adjudication of bankruptcy 裁定破产;宣告破产 +Ccj @#M;  
adjudication of insolvency 裁定无力偿还债务 6"b =aPTi  
adjusted actual 经调整的实数;调整后的实数 @#xh)"}  
adjusted current assets 经调整的流动资产;调整后的流动资产 A46Xei:Ow  
adjusted figure 经调整的数字;调整后的数额 f 0D9Mp  
adjusted liabilities 经调整的负债;调整后的负债 @|sDb?J  
adjusted loss 经调整的亏损;调整后的亏损 [kaj8  
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 r$<[`L+6  
adjusted profit 经调整的利润;调整后的利润 1 :<f[l  
adjusted surplus 经调整的盈余额;调整后的盈余额 8SR~{  
adjusted value 经调整的价值;调整后的价值 eKsc ["  
adjustment 调整;修订;理算〔保险〕 PQDW Y  
adjustment centre 调剂中心 l.Iov?e1S  
adjustment lag 调整过程的时间差距;调整时差 |hk?'WGc`0  
adjustment mechanism 调整机制 gq\ulLyOeZ  
adjustment of loss 亏损调整 <KlG#7M>  
adjustment process 调整过程;调整程序 eX;C.[&7;8  
adjustment range 调整幅度 CvS}U%   
administered exchange rate 受管制汇率 Ksr.'  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ;rC)*=4#  
administration expenses 行政费用 &z8I@^<  
administration fee 手续费;行政费 W6:ei.d+NS  
administration in bankruptcy 破产管理 80DcM9^t8  
administration order 遗产管理令 !lpKZG  
administrator 管理人;遗产管理人 !36jtKdM  
administrator of the estate 遗产管理人 4Hc+F(  
admission of debt 债项承认书  74i  
admission of proof 接纳债权证明 }}y~\TB~}  
advance 放贷款项;垫付款项;预支款项;预付款项 vau0Jn%=ck  
advance account 暂支帐目;预付款帐户 z)*7LI  
advance compensation 预付补偿金 >VIb|YA  
advance from shareholder 股东垫款 JI##l:,7r  
advance pending reimbursement 预支以待日后付还 R-5EztmLae  
advanced economy 先进经济体系 XpFW(v  
advancement 预付;预付财产 {]ie|>'=C  
advances warrant 垫款令 J=Q?_$xb}  
advancing 贷出 J0K25w  
adverse balance 逆差 v0v%+F#>@  
adverse exchange 逆汇 H=,0p  
advertisement addressed to shareholders 在报章刊登的致股东通告 sTv;Ogs.  
advice for collection 托收通知书 %iMRJ}8(7  
advice of drawing 提款通知书;汇票通知书 jzt$  
advice of payment 付款通知 aAJ'0xnj  
Advisory Committee [Securities and Futures Commission] :!Ea.v  
谘询委员会〔证券及期货事务监察委员会〕 5'*v-l,[  
Advisory Committee on Diversification 经济多元化谘询委员会 4'9yMXR  
affidavit 誓章;遗产申报誓章 {kVhht]X  
affidavit of no receipt 述明无收款的誓章 S&N[@G  
affiliate 联号;联营公司;附属公司 VjsQy>5m  
affiliated company 附属公司;联号;联营公司 vy&q7EX<i  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 x=]PE}<E  
affordability 负担能力 2?J[D7  
African Development Bank [AfDB] 非洲开发银行 zI1-l9 o  
after-acquired property 事后取得的财产 Qv4g#jX{  
after-hours dealing 市后交易 ksb.]P d.  
after-tax profit 税后盈利;税后利润;税后溢利 *c<0cHv*  
agency agreement 代理协议 *PEk+e  
agency expenses 代理机构的开支 0@cc XF E  
agency fee 代理费 " b?1Yc-  
Agency Law 《代理法》 1HPYW7jk@"  
agent 代理人;承销人 <e)5$Aj  
agent of company 公司代理人 Teo&V  
agent's fee 代理人费;经纪费 (^,4{;YQ5  
aggregate 总计;总数;总体数字 u6tD5Y  
aggregate amount 总款额;总额 NWx.l8G  
aggregate assets and liabilities 总体资产与负债 ;]/>n:[ E  
aggregate at constant price 按固定价格计算的总体数字 "kH Ft|%@  
aggregate demand 总需求 A|Z'\D0  
aggregate gross position 总持仓量 o$ disJ  
aggregate limit 总限额 ?2LRMh")$  
aggregate of salaries tax 合计薪俸税 TX/Ng+v S  
aggregate performance 总体表现;总体业绩 n_ORD@$]  
aggregate supply 总体供应 p{c+ +P5  
aggregate surplus 总盈余 N!RkV\:X  
aggregate total 整体总额 U5_1-wV  
aggregate value 总值;合计价值 eksYIQZ]  
aggregated basis 合计基准 ZoFQJJK56B  
aggregated net chargeable income 合计应课税入息实额 xweV8k/  
aggregation 合并计算;合计;总和 {tqLH2cO  
aggregation of incomes of husband and wife 夫妇入息合并计算 >U?U ;i  
aggregation of property 财产的总和 c^Y&4=>T  
agio 差价;贴水 C B&$tDi  
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》 '(N -jk  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ^ hoz<Ns  
《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》 AC'$~4  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 9j6# #@{  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 !>olD_  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment `VJJ"v<L  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 R> r@[$z+  
agreement for a settlement 授产协议 vbXZZ  
agreement for assignment 转让协议 +*Um:}&  
agreement for sale 售卖协议;买卖协议 Jng,:$sZ  
agreement for sale and purchase 买卖协议 srX" vF  
agreement for the payment of interest 支付利息协议 q>JW$8  
agreement for the repayment of money 还款协议 AL(YQ )-Cg  
agreement of reinsurance 再保险协议 %(72+B70R  
Agricultural Bank of China 中国农业银行 <0?h$hf4c  
air passenger departure tax 飞机乘客离境税 7J:zIC$u>  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 @#wBK3Ut^  
airport tax 机场税 Tno[LP,  
alcohol duty 酒精税 kaK0'l2%  
alienation 让与;让渡;转让 7soiy A  
alimony 生活费;赡养费 9t`   
All Ordinaries Index [AOI] 所有普通股指数  Xn<~ln  
all risks 全险;综合险 #:C?:RMS  
All Sales Record for Stock Market 《股票市场成交报告》 {OK+d#=  
Allied Capital Resources Limited 新联财务有限公司 EKwA1,Xz  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 x^s2bb  
allocation letter 拨款信件 Cq-d,  
allocation of fund 分配款项;预留款项 -5v2E-  
allocation of profit 利润分配;溢利分配 HW0EPJ  
allocation warrant 拨款令 >=<qAkk  
allotment 分配;配股 Q2 tM~  
allotment notice 股份配售通知;配股通知 HC'k81Q  
allotment of shares 股份分配 [;IW'cXNq  
allowable 可获宽免;免税的 <M//zXa  
allowable business loss 可扣除的营业亏损 3F/05}d`  
allowable expenses 可扣税的支出 ]yzqBbV  
allowance 免税额;津贴;备抵;准备金 }M9R5!=q  
allowance for debts 债项的免税额 )@%wj;>a  
allowance for depreciation by wear and tear 耗损折旧免税额 OIT9.c0h  
allowance for funeral expenses 殡殓费的免税额 W6=j^nv  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 QEUr+7[  
allowance for repairs and outgoings 修葺及支出方面的免税额 mQVc ZV  
allowance to debtor 给债务人的津贴 GQZLOjsop  
alteration of capital 资本更改 ?k6P H"M  
alternate trustee 候补受托人 E="FE.%A  
amalgamation 合并 =x8F!W}Bt<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }=d]ke9_  
ambit of charges 征税范围;收费范围 J?Y1G<&  
amended valuation 经修订的估值 t")+ L{  
American Commodities Exchange 美国商品交易所 %&D,|Yl6  
American Express Bank Limited 美国运通银行 >,ThIwRN  
American Stock Exchange 美国证券交易所 pWU3?U  
amortization 摊销 q(N2 #di  
amount due from banks 存放银行同业的款项 32DSZ0  
amount due from banks abroad 存放海外银行同业的款项 Y5J}*`[Mr  
amount due from holding companies 控股公司欠款 o_!=-AWV  
amount due from local banks 存放本港银行同业的款项 [gZz'q&[)  
amount due to banks 银行同业的存款 $?38o6  
amount due to banks abroad 海外银行同业的存款 d@ +}_R"c  
amount due to holding companies 控股公司存款 vY+{zGF  
amount due to local banks 本港银行同业的存款 7N@4c   
amount due to outport banks 外埠银行同业的存款 vrS)VJg`  
amount for note issue 发行纸币的款额 h"mG\xi  
amount of bond 担保契据的款额 l~f>ve|  
amount of consideration 代价款额 xjm|ewo  
amount of contribution 供款数额 bu;3Ib3\  
amount of indebtedness 负债款额 $~#N1   
amount of principal of the loan 贷款本金额 5 IK -V)  
amount of rates chargeable 应征差饷数额 x2P}8Idg?A  
amount of share capital 股本额 UKIDFDn6_  
amount of sums assured 承保款额 -uho;  
amount of variation 变动幅度 y:FxX8S$'e  
amount of vote 拨款数额 @uIY+_E40g  
amount payable 应付款额 Qv3g 4iJ  
amount receivable 应收款额 _h@s)"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W{0gtT0  
analysis 分析 ^8_`IT  
ancillary risk 附属风险 IW48Sg  
annual account 周年帐目;周年帐目报表;年度决算;年结 UfE41el:  
annual accounting date 年结日期 |sM#nhxK  
annual allowance 每年免税额;年积金;年度津贴;年津 %]>LnbM>4  
annual balance 年度余额 P'4oI0Bw  
annual disposable income 每年可动用收入 1|_8+)i;  
annual estimates 周年预算 vV2px  
annual fee 年费 9J"Y   
annual general meeting 周年大会 W*'gqwM&  
annual growth rate 年增率;每年增长率 ,zCrix 3  
annual long-term supplement 长期个案每年补助金 a59l"b  
annual pensionable emolument 可供计算退休金的年薪 v-* CE[  
annual report 年报 M4;A4V=W  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /}~; b#t  
annual return 周年报表;周年申报表;每年报税表格 oB3,"zY  
Annual Return Rules 《周年报表规则》 aLwd#/!  
annual review of consumer prices 每年消费物价回顾 5W0'r'{  
annual roll-forward basis 逐年延展方式 >[4;K&$B  
annual salary 年薪  eRlJ  
annual statement 年度报表;年度决算表 ?0Xt|  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 yIS.'mK  
annuitant 年金受益人 fk(l.A$  
annuity 年金 -0KQR{LI  
annuity contract 年金合约 0:W*_w0Ge  
annuity on human life 人寿年金 PB !\r}Q  
antecedent debt 先前的债项 G\ twx ;  
ante-dated cheque 倒填日期支票  /MS*_  
anticipated expenditure 预期开支 Sb&sW?M  
anticipated net profit 预期纯利 xg'FC/1LD  
anticipated revenue 预期收入 T=8> 0D^v5  
anti-inflation measure 反通货膨胀措施 ulnG|3A9  
anti-inflationary stance 反通货膨胀立场 O/gBBTB  
apparent deficit 表面赤字 sLx!Do$'  
apparent financial solvency 表面偿债能力 %4Nq T  
apparent partner 表面合伙人 RvL-SI%E  
application for personal assessment 个人入息课税申请书 dAOmqu, 6  
application of fund 资金应用 bSW!2#~  
application to release as liquidator and to destruct the books of accounts and documents 8G?{S.%.  
申请免除清盘人职务及毁灭帐簿与文件 u~X]W3  
appointed actuary 委任精算师 >x%Z^ U  
appointed auditor 委任核数师;委任审计师 >+v)^7c  
appointed trustee 委任的受托人 oa:GGW4Q  
appointer 委任人 AT^?PD_  
apportioned pro rata 按比例分摊 &i`\`6 q  
apportionment 分配;分摊 e+"r L]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Dk#$PjcRE  
apportionment formula 分摊方程式 Jo1=C.V`Y  
apportionment of estate duty 遗产税的分摊 \ H#zRSbZ  
appraisal 估价;评估 }r&^*" 2=  
appreciable growth 可观增长 A9lnQCsJ  
appreciable impact 显着影响 Sd]`I)  
appreciable increase 可观增长 xUYUOyV  
appreciation 增值;升值 1>W|vOv"Z?  
appreciation against other currencies 相对其他货币升值 6 &% c  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'C6 K\E  
appreciation tax 增值税 dZ UB  
appropriation 拨款;拨用;拨付 w.qpV]9>  
appropriation account 拨款帐目 aHKv*-z-  
Appropriation Bill 拨款法案 KZn\ iwj  
appropriation-in-aid system 补助拨款办法 L+@RK6dq  
approved assets 核准资产 + M2|-C  
approved basket stock 认可一篮子证券 tzv&E0 |d  
approved budget 核准预算 =G*rfV@__V  
approved charitable donation 认可慈善捐款 `0+zF-  
approved charitable institution 认可慈善机构 A7.$soI\  
approved currency 核准货币;认可货币 3@e#E4+ff  
approved estimates 核准预算 !+T9NqDv[  
approved estimates of expenditure 核准开支预算 wi]|"\  
approved overseas insurer 核准海外保险人 |H&2[B"l  
approved overseas trust company 核准海外信托公司 g/+P]c6/  
approved pooled investment fund 核准汇集投资基金 8U B-(~  
approved provident fund scheme 认可公积金计划 mDmy637_  
approved provision 核准拨款 zBWn*A[4  
approved redeemable share 核准可赎回股份 .bbl-a/ 3  
approved regional stock 认可地区性证券 -yt[0  
approved retirement scheme 认可退休金计划 ukV1_QeN [  
approved subordinated loan 核准附属贷款 vJkY  
arbitrage 套戥;套汇;套利 dBY,&=T4p  
arbitrageur 套戥者;套汇者 Pj_2y)^?  
arbitrary amount 临时款项 >JVZ@ PV H  
arrangement 措施;安排;协定 \D BtU7"v  
arrears 欠款 g7k|Ho-W  
arrears of pay 欠付薪酬 (3C6'Wt  
arrears of revenue 逾期未收税款;逾期未收的帐项 3O<:eS~  
articles of association 组织章程;组织细则;组织章程细则 `[V]xP%V  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司  +Io^U  
ascertainment of profit 确定利润 M{+Ie?ZI  
"Asia Clear" “亚洲结算系统” xW*L^97 ;  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 MyZ@I7Fb,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ZbJzf]y:6  
Asian Development Fund [ADF] 亚洲发展基金 yG'5up  
Asian dollar bond 亚洲美元债券 Ip]-OVg  
Asian dollar market 亚洲美元市场 8>G3KZ3  
Asian dollar rate 亚洲美元利率 bH+p5Fd;  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 > TG:}H(J  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 HT/zcd)}#  
asked price 沽盘;喊价;索价;卖方报价 ,Z*?"d  
assessable income 应评税入息 \R45#. P6X  
assessable loss 应评税亏损 6sb,*uSn%  
assessable profit 应评税利润 vj<HthC.k  
assessable value 应评税值 xg)cA C\=  
assessed profit 估定利润 )sG`sET]`f  
assessed value 经评估价值 F+Og8^!  
assessment 评税;评定;估价;评税单 +DS_'Tmr  
assessment number 评税编号;估价编号 epi{Ayb  
assessment of additional tax 补加税评税 *M;!{)m?  
assessment of performance 业绩评估;实绩评价 @giipF2$  
Assessor 评税主任 %'Ebm  
asset price bubbles 资产价格泡沫 BY"<90kBL  
asset-backed securities 具资产保证的证券 >6 [{\uPK  
assets accretion 资产增值 Px&*&^Gf[b  
assets and liabilities 资产与负债 [ Y.3miE  
assets betterment statement 资产递增表;资产改进表 6/B"H#rN  
assets lending 实物放款;有抵押贷款 \I; lgz2  
assets of the company passing on the death 死者去世时转移的公司资产 _*B]yz6z  
assets pledged as security for liabilities 用作负债抵押的资产 17[7)M88  
assets portfolio 资产投资组合 )BudV zg  
assets price 资产价格 7{j9vl6  
assets quality 资产质素 +`l >_u'  
assets realization 资产变现 )r-t$ L  
assets refinancing arrangement 资产再集资安排 uiDK&@RS  
assets securitization 资产证券化 9vT@ mqKu  
assets situated outside Hong Kong 在香港以外地方的资产 ^2OBc  
assets stripping 削减资产;拆卖资产 U/&!F  
assets value 资产值 xN0n0  
assignee 承让人 &AH@|$!E  
assignment 转让;转让书;转让契 A!&p,KfT5+  
assignment of interest 权益转让 hZ-No  
assignment of letters patent and trade mark 专利证书及商标转让 "ZF:}y  
assignment of property 物业转让;物业转让书 Iq.*2aff+  
assignment right 转让权 D1t@Y.vl  
assignor 转让人 &!#,p{}ccU  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 roYoxF;\  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 }|MGYS)  
associate member 附属会员 W}V L3s  
associated body corporate 相联法人团体 T(K~be  
associated company 相联公司;联属公司 ?B@(W(I  
associated corporation 相联法团 Z8+{ -  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ^Fgmwa'  
公认会计师公会〔英国〕 m5 r65=E  
Association of Futures Exchange Brokers 香港期货经纪协会 D Cx3_  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 B25@6   
association of underwriters 承保人组织 ['j_W$8n  
assumption of control 接管 61>@-55k9  
assurance 担保;保险;转易;转易书 oe,L&2Jz@  
assurance of interest 权益的转易 Ej>5PXp'2  
at 19XX price 按一九XX年价格计算 l'HrU 1_7Y  
at a discount 按赔价计算;按贴水价格计算;打折扣 qT^R> p  
at a premium 按溢价计算;按升水价格计算 t a_!  
at call 通知付款;按通知 5mdn77F_  
at constant market price 按固定市价计算 :%Na-j9hV)  
at constant price 按固定价格计算 @x?7J@:  
at cost 按成本计算 #rM/  
at current market price 按当时市价计算;按现时市价计算 hu.c&Q>  
at current price 按当时价格计算;按现时价格计算 p< Emy%  
at factor cost 按要素成本计算;按生产要素成本计算 v??}d   
at money-of-the-day price 按付款当日价格计算 7k}[x|u  
at or better 按指定或较佳价位〔买卖指令〕 _3DRCNvh  
at par 按面值计算;平价 j#r|t+{"C  
at sight 见票即付 rr>*_67-:  
at the close 按收市盘 1a 4 [w  
at the opening 按开市盘 2[: *0 DV#  
attestation 见证;见证条款 / 2>\Z(  
at-the-money option 平价期权 znv2:  
attorney 受权人;受托代表人 XNkw9*IT  
attornment 新拥有人承认书 W*i PseXq  
attributable profit 可归属利润 o,(MB[|hQ  
attributable share value 可归属股份价值 WgPpW!`  
Auckland Stock Exchange 奥克兰证券交易所 K4NB#  
auction 拍卖 #FKo:id`K  
auctioneer 拍卖商 o^%4w>|  
audit 审计;核数 6O8'T`F[  
Audit Commission 审计署 y)o!F^  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] I)I,{xT4  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 i&\N_PUm[  
audit review 帐目审查 5fuOl-M0W  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 DJP)V8]!B  
audited account 审计帐目;经审计的帐目 ~.7r  
audited annual account 经审计的周年帐目 Y}%=:Yt  
audited balance sheet 经审计的资产负债表 Q`}1 B   
auditor 核数师;核数主任;审计师 52K_kB5  
auditor's certificate 核数师证明书;审计师证明书 +[M5x[[$  
auditor's report 核数师报告;审计师报告 ;|&Ak_I2G  
Aussie bond 澳元债券 YFgQ!\&59  
austerity budget 紧缩预算 *.4;7#  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 AHX_I  
Australia All Ordinaries Index 澳洲所有普通股票指数 4HEp}Y"}V  
Australian Dollar [AUD] 澳元 VE1 B"s</  
Australian Options Market 澳大利亚期权市场 RGh `=D/yE  
Australian Securities Commission 澳洲证券事务监察委员会 jrT5Rw_}q  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 F }l_=  
Australian Stock Exchange 澳大利亚证券交易所 Kg^L 4Q  
Austrian Schilling [ATS] 奥地利先令 q@1!v  
authentication 认证;鉴证 hyv*+FV;  
authority to purchase 委托购买证;委购书 X+"8yZz3?  
authorization 认可;核准;授权;授权书 94Mh/A9k  
authorization by direction 指示授权 _UKH1qUd4  
authorization by instruction 指令授权 sI4Ql0[  
authorization by warrant 令状授权 8"l9W=  
authorization of unit trust 单位信托的认可 !^BXai/  
authorized agent 指定代理人 L9[? qFp  
authorized capital 法定资本 ] )D\ws)a9  
authorized clerk 出市员 f@lRa>Z(Fm  
authorized dealer 认可交易商 `P}T{!P+6  
authorized financial institution 认可财务机构 "J^M@k\!  
authorized fund 认可基金 h 3Kv0^{  
authorized fund house 获授权的基金公司;认可基金公司 r!+-"hS!  
authorized institution 认可机构 `r;e\Cp  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 U WYLT-^x  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 u|h>z|4lJj  
authorized insurer 获授权保险人;获认可承保人 N 4Yvt&  
authorized investment 特准投资项目 ];bB7+  
authorized person 获授权人 cU7 c}?J<  
authorized representative 获授权代表 )>08{7  
authorized share capital 法定股本 sXxF5&AF0  
automated quotation system 自动报价系统 OO5k _J  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] @*jd.a`  
自动交易系统〔香港期货交易所有限公司〕 7RNf)nz  
automatic adjustment mechanism 自动调整机制 i9fK`:)  
automatic adjustment system 自动调整系统 "pTyQT9P  
Automatic Clearing House 自动票据交换所 "Wd?U[[  
automatic exchange rates accumulation system 自动化汇率累集系统 C'3/B)u}l  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 tAH,3Sz( /  
automatic teller machine [ATM] 自动柜员机 N6H/J_:  
autopay 自动转帐 NFTEp0eP  
available assets 可用资产 :9!? ${4R  
available fiscal reserve 现存财政储备 ]p>6r*/nw  
available profit 可用利润 6'd=% V  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 R4=n">>Q  
average 平均;平均数;海损 i_T8Bfd:  
average basic salary 平均基本薪金 "2:]9j  
average consumer expenditure 平均消费开支;一般消费开支 VKRj 1LXz  
average cost 平均成本 kK+ <n8R2  
average cost of land production 增辟土地平均成本 /]4[b!OTJ  
average daily turnover 平均每日成交额 x gP/BK2"  
average daily wage rate 平均每日工资率 NltEX14Af  
average expenditure pattern 平均开支模式 6( TG/J  
average growth rate 平均增长率 &scHyt  
average net fixed assets 固定资产平均净值 Qk?;nF  
average of relatives 相对价格平均数 #7K&x.w$  
average price 平均价格 !Tuc#yFw  
average propensity to consume 平均消费倾向;一般消费倾向 gf2<dEff  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ZVu&q{s,  
average rate 平均率 .nX+!EXeS  
average revenue 平均收入;平均收益 PEZ~og:w  
average stock 平均库存;平均存货 lAuI?/E  
average yearly rent 平均年租 P_)h8-!+ $  
avoidance of double taxation 避免双重课税 Ftu~nh}  
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 N q %@(K  
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