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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: JK,#dA#  
A share A股;甲类股份 ag|d_;  
abatement of tax 减税;减扣免税额 r'xa' 6&  
ABN AMRO Bank N.V. 荷兰银行 -#rFCfPy^  
above-the-line expenditure 线上项目支出;经常预算支出 &W.tjqmw  
above-the-line receipt 线上项目收入;经常预算收入 1(On.Y=   
ABSA Asia Limited 南非联合亚洲有限公司 ~)oC+H@{  
absolute change 绝对数值变更 @H7dQ, %  
absolute expenditure 实际开支 `I6)e{5t  
absolute guideline figure 绝对准则数字 2eyvY|:Q>  
absolute interest 绝对权益 jWP(7}U  
absolute order of discharge 绝对破产解除令 p)TH^87  
absolute profit margin 绝对利润幅度 'y'>0'et  
absolute value 实值;绝对值 Eptsxyz{  
absolutely vested interest 绝对既得权益 ='soSnT  
absorbed cost 已吸收成本;已分摊成本 ]S;e#u{QE  
absorption 吸收;分摊;合并 _ogT(uYyr  
absorption rate 吸收率;摊配率;分摊率 60X B  
ACB Finance Limited 亚洲商业财务有限公司  0A pvuf1  
acceptable form of reciprocity 合理的互惠条件 M{O2O(  
acceptable rate 适当利率;适当汇率 5 0~L(<  
acceptance agreement 承兑协议 s2w .V O  
acceptance for honour 参加承兑 Ai#W. n  
acceptor 承兑人;接受人;受票人 #-e3m/>  
acceptor for honour 参加承兑人 f"k/j?e*  
accident insurance 意外保险 j}0*`[c  
Accident Insurance Association of Hong Kong 香港意外保险公会 <`6-J `.  
accident insurance scheme 意外保险计划 joM98H@  
accident year basis 意外年度基准 j q1qj9KZ  
accommodation 通融;贷款 K")-P9I6-f  
accommodation bill 通融票据;空头票据 Jc{zi^)(EN  
accommodation party 汇票代发人 Kpj0IfC,10  
account balance 帐户余额;帐户结余 L$7v;R3  
account book 帐簿 $Fd9iJ!k  
account collected in advance 预收款项 H Qf[T@  
account current book 往来帐簿  kQX,MP(  
account of after-acquired property 事后取得的财产报告 G=~T)e  
account of defaulter 拖欠帐目 T(ponLh  
account payable 应付帐款 `33h4G  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 %o^'(L@z  
account receivable 应收帐款 6pr}A  
account receivable report 应收帐款报表 OaU$ [Z'8  
account statement 结单;帐单;会计财务报表 &?zJ|7rh@|  
account title 帐户名称;会计科目 Z(Q?epyT  
accountant's report 会计师报告 p?Yovckm  
Accountant's Report Rules 会计师报告规则 &Hh%pY"  
accounting and auditing procedure 会计与审计程序;会计与核数程序 (`>4~?|+T  
Accounting Arrangements 《会计安排》 oX?2fu-  
accounting basis 会计基础 U R@'J@V#:  
accounting by Official Receiver 破产管理署署长呈交的帐目 2!&:V]  
Accounting Circular 《会计通告》 9O}YtX2  
accounting class 会计类别 ,YH^jc  
accounting date 记帐日期;会计结算日期 \>,{)j q;  
accounting for money 款项核算 <=19KSGFt  
Accounting Officer 会计主任 \Sm.]=b r  
accounting period 会计报告期;会计期 [lyB@) 6.  
accounting policy 会计政策;会计方针 E\RQm}Z09  
accounting practice 会计惯例 n:k~\-&WJ  
accounting principle 会计准则 [!bTko>rSB  
accounting record 会计记录 I?F^c6M=  
accounting report 会计报告 3~Ipcr B  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %li'j|  
Accounting Society of China 中国会计学会 <([o4%  
accounting statement 会计报表 7/aJ?:gX  
accounting system 会计制度;会计系统 q;B-np?U  
accounting transaction 会计事项;帐务交易 '1.T-.4>&  
accounting treatment 会计处理 {u9VHAXCf  
accounting year 会计年度 6Y}#vZ  
accretion 增值;添加 2psLX  
accrual 应计项目;应累算数目 ,F:l?dfB\I  
accrual basis 应计制;权责发生制 qx`*]lX  
accrual basis accounting 应计制会计;权责发生制会计 ,Sz*]X  
accrue 应累算;应计  /H!I90  
accrued benefit 应累算利益 M-|4cd]6  
accrued charges 应计费用 6S`eN\s  
accrued cumulative preference share dividend 应累算的累积优先股股息 9^Wj<  
accrued expenses 应累算费用 5F <zW-;  
accrued interest payable 应付利息;应计未付利息 pN%L3?2  
accrued interest receivable 应收利息;应计未收利息 >rYP}k  
accrued right 累算权益 ]u2! )vZh'  
accruing profit 应累算的利润 h-jea1m  
accumulated fiscal reserve 累积财政储备 G4<'G c  
accumulated profit 累积利润;滚存溢利 ;QgJw2G  
accumulated reserve 累积储备 ^>k[T.  
accumulation of surplus income 累积收益盈余 wU+ofj; +I  
acquired assets 既得资产 !;iySRZr  
acquisition 收购;购置;取得 WW==  
acquisition cost 购置成本 =xa`)#4(  
acquisition expenses 购置费用 :X2B+}6_&  
acquisition of 100% interest 收购全部股权 c&F"tLl  
acquisition of control 取得控制权 >@y5R^B`  
acquisition of fixed assets 购置固定资产 . 6Bz48*  
acquisition of shell “买壳” S ._9  
acquisition price 收购价 c9f~^}jNb  
act of God 天灾 G}f.fR Y  
acting partner 执事合伙人 H!oP!rzEo  
active market 买卖活跃的市场;交投畅旺的市场;旺市 y4M<L. RO  
active partner 积极参与的合伙人 H> _%ZXL  
active trading 交投活跃 Ng+k{vAj  
actual circulation 实际流通 bU_9GGG|  
actual cost 实际成本 HjV83S;  
actual expenditure 实际开支;实际支出 =@{H7z(p&  
actual income 实际入息;实际收入;实际收益 W13$-hf9  
actual market 现货市场 UY)YhXW  
actual price 现货价;实际价格 JH<q7Y6!y  
actual profit 实际利润 5O*. qp?  
actual quotation 实盘;实际价位;实际报价 }bix+/]  
actual year basis 按实际年度计算 Eiz\Nb  
actuals 实货 LFg<j1Gk`  
actuarial investigation 精算调查 Pme`UcE3H  
actuarial principle 精算原则 _=4Dh/Dv  
actuarial report 精算师报告 F(@|p]3*  
Actuarial Society of Hong Kong 香港精算学会 p,ZubR J"  
actuarial valuation 精算师估值 1Qf5H!5vx  
actuary 精算师 Mgf80r=  
ad referendum agreement 暂定协议;有待覆核的协定 &)\0mpLK9  
ad valorem duty 从价税;按值征税 JJ7-$h'0q  
ad valorem duty system 从价税制 <\Y>y+$3  
ad valorem fee 从价费 p~=%CG^5  
ad valorem tariff 从价关税 8(uxz84ce  
additional allowance 额外免税额 n;O 3.2  
additional amount for unexpired risk 未过期风险的额外款额 PO |p53  
additional assessable profit 补加应评税利润 m}F1sRkdQ  
additional assessment 补加评税 @c7 On)sy  
additional commitment 额外承担 ##R]$-<4dQ  
additional commitment vote 额外承担拨款 G^ n|9)CVW  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 vbFY}  
additional dependent parent allowance 供养父母额外免税额 8+gSn  
additional provision 额外拨款 G ytI_an8  
additional stamp duty 附加印花税 > -k$:[l  
additional tax 补加税罚款;补加税款 \ m 2[  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ab3" ?.3m  
adjudged bankrupt 被裁定破产 ScM2_k`D  
adjudicated bankrupt 裁定破产人 F"a,[i,[W  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 I uhyBo  
adjudication of bankruptcy 裁定破产;宣告破产 iM}cd$r{  
adjudication of insolvency 裁定无力偿还债务 Vs9fAAXS4  
adjusted actual 经调整的实数;调整后的实数 y . AN0  
adjusted current assets 经调整的流动资产;调整后的流动资产 c#U x{^ZE  
adjusted figure 经调整的数字;调整后的数额 <lv:mqV  
adjusted liabilities 经调整的负债;调整后的负债 ilzR/DJMa  
adjusted loss 经调整的亏损;调整后的亏损 B;?a. 81~  
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 C5;"mo-  
adjusted profit 经调整的利润;调整后的利润 I#$u(2.H  
adjusted surplus 经调整的盈余额;调整后的盈余额 CIYD'zR[2  
adjusted value 经调整的价值;调整后的价值 ]iPTB  
adjustment 调整;修订;理算〔保险〕 _0Wd m*  
adjustment centre 调剂中心 >I!dJH/gj  
adjustment lag 调整过程的时间差距;调整时差 a=C?fh  
adjustment mechanism 调整机制 k]I<%  
adjustment of loss 亏损调整 ]RGun GJ  
adjustment process 调整过程;调整程序 <0&];5 on  
adjustment range 调整幅度 :@YZ6?hf  
administered exchange rate 受管制汇率 i,b>&V/Y$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 #(XP=PUj  
administration expenses 行政费用 3MkF  
administration fee 手续费;行政费 F>!fu.Ws  
administration in bankruptcy 破产管理 >Q"eaJxE!l  
administration order 遗产管理令 kk^KaD4dA  
administrator 管理人;遗产管理人 sA}=o.\j:  
administrator of the estate 遗产管理人 MIi:\m5  
admission of debt 债项承认书  q#MA A_  
admission of proof 接纳债权证明 }ZR3  
advance 放贷款项;垫付款项;预支款项;预付款项 ~#(bX]+A  
advance account 暂支帐目;预付款帐户 mufF_e)  
advance compensation 预付补偿金 Z\LW<**b  
advance from shareholder 股东垫款 xr.fZMOh4  
advance pending reimbursement 预支以待日后付还 }bjTb!  
advanced economy 先进经济体系 .5_w^4`b  
advancement 预付;预付财产 7\5 [lM  
advances warrant 垫款令 Pu}r` E_  
advancing 贷出 #!Kg?BR2  
adverse balance 逆差 b"{7f   
adverse exchange 逆汇 Uv5E$Y"e10  
advertisement addressed to shareholders 在报章刊登的致股东通告 !U=;e?o  
advice for collection 托收通知书 TLO-$>h  
advice of drawing 提款通知书;汇票通知书 8G(wYlxi  
advice of payment 付款通知 ;~xkT'  
Advisory Committee [Securities and Futures Commission] KA%tVBl  
谘询委员会〔证券及期货事务监察委员会〕 o2F6K*u}  
Advisory Committee on Diversification 经济多元化谘询委员会 coU`2n/  
affidavit 誓章;遗产申报誓章 zXp{9P\c  
affidavit of no receipt 述明无收款的誓章 LH0\SmhU  
affiliate 联号;联营公司;附属公司 8 I,(\<Xv  
affiliated company 附属公司;联号;联营公司 "64pVaT4  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 H:p(C?tk{  
affordability 负担能力 fa"eyBO50  
African Development Bank [AfDB] 非洲开发银行 H |75,!<  
after-acquired property 事后取得的财产 u9k##a4.E  
after-hours dealing 市后交易 5?6 ATP:[  
after-tax profit 税后盈利;税后利润;税后溢利 -u)06C*39  
agency agreement 代理协议 W\FKA vS  
agency expenses 代理机构的开支 *|hICTWL  
agency fee 代理费 \XmtSfFC  
Agency Law 《代理法》 d4A}BTs1  
agent 代理人;承销人  rd. "mG.  
agent of company 公司代理人 Q:@Y/4=  
agent's fee 代理人费;经纪费 va#~ \%`  
aggregate 总计;总数;总体数字 DF9Br D0{  
aggregate amount 总款额;总额 p2w/jJMD  
aggregate assets and liabilities 总体资产与负债 GawLQst[+  
aggregate at constant price 按固定价格计算的总体数字 ZLo3 0*  
aggregate demand 总需求 l ^$$d8  
aggregate gross position 总持仓量 &S c0l/  
aggregate limit 总限额 "T#c#?  
aggregate of salaries tax 合计薪俸税 Z1OX9]##r  
aggregate performance 总体表现;总体业绩 pE15[fJ`  
aggregate supply 总体供应 M.H4ud  
aggregate surplus 总盈余 `^|mNh  
aggregate total 整体总额 P'Rr5Xa  
aggregate value 总值;合计价值 N!Kd VDdT|  
aggregated basis 合计基准 kD"dZQx  
aggregated net chargeable income 合计应课税入息实额 wBCnP  
aggregation 合并计算;合计;总和 f)N67z6  
aggregation of incomes of husband and wife 夫妇入息合并计算 sHh2>f@x$  
aggregation of property 财产的总和 )e]:T4*vo  
agio 差价;贴水 q;Qpd]H  
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》 ]Jv Z:'g}  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 'VR5>r  
《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》 l.b  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment .r]n<  
《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》 .hZ =8y9  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment =a7m^e7  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 aLhTaB-va  
agreement for a settlement 授产协议 zKgW9j<(  
agreement for assignment 转让协议 `| R8WM  
agreement for sale 售卖协议;买卖协议 *1%=?:$(r6  
agreement for sale and purchase 买卖协议 P),%S9jP;  
agreement for the payment of interest 支付利息协议 NL2n\%n  
agreement for the repayment of money 还款协议 H+_oK ]/  
agreement of reinsurance 再保险协议 x"U/M ?l  
Agricultural Bank of China 中国农业银行 213D{#2  
air passenger departure tax 飞机乘客离境税 s9O] tk  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 zXZy:SD  
airport tax 机场税 :sM|~gT  
alcohol duty 酒精税 ("mW=Ln  
alienation 让与;让渡;转让 h7(twct  
alimony 生活费;赡养费 r_ r+&4n  
All Ordinaries Index [AOI] 所有普通股指数 2c9@n9Vx3a  
all risks 全险;综合险 {zmo7~=  
All Sales Record for Stock Market 《股票市场成交报告》 ed*=p l3.  
Allied Capital Resources Limited 新联财务有限公司 f{^n<\Jh  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ( |O;Ci  
allocation letter 拨款信件 0qJ 3@d  
allocation of fund 分配款项;预留款项 69q8t*%O  
allocation of profit 利润分配;溢利分配 zM[WbB+"m  
allocation warrant 拨款令 [o|]>(tk  
allotment 分配;配股 ^k u~m5v  
allotment notice 股份配售通知;配股通知 hFQC%N. '  
allotment of shares 股份分配 2NE/ZqREg  
allowable 可获宽免;免税的 -cIc&5CS  
allowable business loss 可扣除的营业亏损 yf_<o   
allowable expenses 可扣税的支出 `qs'={YtU  
allowance 免税额;津贴;备抵;准备金 F)v+.5T1  
allowance for debts 债项的免税额 g/V C$I!'  
allowance for depreciation by wear and tear 耗损折旧免税额 BAqu@F\):  
allowance for funeral expenses 殡殓费的免税额 '!IX;OSjH  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Fd|:7NRA<  
allowance for repairs and outgoings 修葺及支出方面的免税额 <*4=sX@  
allowance to debtor 给债务人的津贴 {jlm]<:&Z  
alteration of capital 资本更改 "D@m/l  
alternate trustee 候补受托人 >o'D/'>ku  
amalgamation 合并 @0B<b7Jv  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F~RUb&*/<  
ambit of charges 征税范围;收费范围 1Kwl_jf  
amended valuation 经修订的估值 ilFM+x@  
American Commodities Exchange 美国商品交易所 0!+ab'3a  
American Express Bank Limited 美国运通银行 zse! t  
American Stock Exchange 美国证券交易所 0ZPPt(7  
amortization 摊销 *4A.R&Vu  
amount due from banks 存放银行同业的款项 `Gsh<.w!7  
amount due from banks abroad 存放海外银行同业的款项 t*Lo;]P  
amount due from holding companies 控股公司欠款 NW!e@;E+i  
amount due from local banks 存放本港银行同业的款项 Km\M /j|  
amount due to banks 银行同业的存款 !M3IuDN  
amount due to banks abroad 海外银行同业的存款 :!{aey  
amount due to holding companies 控股公司存款 uiHlaMf  
amount due to local banks 本港银行同业的存款 `EWeJ(4Z@  
amount due to outport banks 外埠银行同业的存款 )Tb{O  
amount for note issue 发行纸币的款额 4p %`Lv  
amount of bond 担保契据的款额 h1)p{ 5}H  
amount of consideration 代价款额 1F[; )@  
amount of contribution 供款数额 {n.g7S~  
amount of indebtedness 负债款额 HjnHl-  
amount of principal of the loan 贷款本金额 -pkeEuwv{  
amount of rates chargeable 应征差饷数额 UPJgTN*  
amount of share capital 股本额 YXD1B`23  
amount of sums assured 承保款额 Eb{TKz?  
amount of variation 变动幅度 KHF5Nt  
amount of vote 拨款数额 <<n8P5pXt  
amount payable 应付款额 KJ'MK~g  
amount receivable 应收款额 HJ_xg6.x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?A2EuvQH]  
analysis 分析 =X% D;2  
ancillary risk 附属风险 ;Oe6SNquT  
annual account 周年帐目;周年帐目报表;年度决算;年结 hM>xe8yE  
annual accounting date 年结日期 vuw1ycy)  
annual allowance 每年免税额;年积金;年度津贴;年津 ?\^u},HnE|  
annual balance 年度余额 |vEfE{  
annual disposable income 每年可动用收入 p aMw88*u  
annual estimates 周年预算 *%8,G'"r?  
annual fee 年费 %tQIKjsVaY  
annual general meeting 周年大会 M c@p~5!M  
annual growth rate 年增率;每年增长率 -4GSGR'L&y  
annual long-term supplement 长期个案每年补助金 |,}QhR  
annual pensionable emolument 可供计算退休金的年薪 eZ  ]6 Q  
annual report 年报 O#u)~C?)8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~ RTjcE  
annual return 周年报表;周年申报表;每年报税表格 @h ^5*M  
Annual Return Rules 《周年报表规则》 gdkO|x  
annual review of consumer prices 每年消费物价回顾  hA/FK  
annual roll-forward basis 逐年延展方式 8U\ +b?}  
annual salary 年薪 ncS^NH(&  
annual statement 年度报表;年度决算表 ;{HxY98Q  
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 mP:mzmUw  
annuitant 年金受益人 QuF%m^aE  
annuity 年金 X>*zA?:  
annuity contract 年金合约 G.<9K9K  
annuity on human life 人寿年金 C'zMOR6c  
antecedent debt 先前的债项 tx5@r;  
ante-dated cheque 倒填日期支票 [~jh Ov^  
anticipated expenditure 预期开支 tK8\Ib J  
anticipated net profit 预期纯利 E}" &? oY  
anticipated revenue 预期收入 Xwx;m/  
anti-inflation measure 反通货膨胀措施  hi.{  
anti-inflationary stance 反通货膨胀立场 ;B1}so1]  
apparent deficit 表面赤字 C,fIwqOr3  
apparent financial solvency 表面偿债能力 M_*w)<  
apparent partner 表面合伙人 e@ F& /c  
application for personal assessment 个人入息课税申请书 yChC&kX Z+  
application of fund 资金应用 gvsS:4N"Nq  
application to release as liquidator and to destruct the books of accounts and documents ZE}m\|$  
申请免除清盘人职务及毁灭帐簿与文件 ~r>WnI:vg  
appointed actuary 委任精算师 gb@!Co3  
appointed auditor 委任核数师;委任审计师 <u^41  
appointed trustee 委任的受托人 ! '2'db  
appointer 委任人 -B`;Sx  
apportioned pro rata 按比例分摊 &s] s]V)  
apportionment 分配;分摊 egP3q5~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 QjZ}*p  
apportionment formula 分摊方程式 NWoZDsu  
apportionment of estate duty 遗产税的分摊 T,H]svN5p  
appraisal 估价;评估 %81tVhg  
appreciable growth 可观增长 y& Dd  
appreciable impact 显着影响 8mCr6$|%  
appreciable increase 可观增长 %*jpQOw  
appreciation 增值;升值 MTLcLmdO  
appreciation against other currencies 相对其他货币升值 v,>q]! |a  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 br'~SXl  
appreciation tax 增值税 P *%bG 4  
appropriation 拨款;拨用;拨付 YjdH7.js  
appropriation account 拨款帐目 poXkH@[O  
Appropriation Bill 拨款法案 -$T5@  
appropriation-in-aid system 补助拨款办法 S3 x:]E:   
approved assets 核准资产 &Kjqdp  
approved basket stock 认可一篮子证券 A= ,q&  
approved budget 核准预算 ef,6>xv  
approved charitable donation 认可慈善捐款 x/9`2X`~  
approved charitable institution 认可慈善机构 TOBAh.1  
approved currency 核准货币;认可货币 kdW i!Hp  
approved estimates 核准预算 4|Y0 $(6o  
approved estimates of expenditure 核准开支预算 wv?`3:co  
approved overseas insurer 核准海外保险人 dC.uK^FuJ  
approved overseas trust company 核准海外信托公司 2etlR  
approved pooled investment fund 核准汇集投资基金 7:1Hgj(  
approved provident fund scheme 认可公积金计划 '{7A1yJnY%  
approved provision 核准拨款 kg !@i7  
approved redeemable share 核准可赎回股份 +<3tv&"  
approved regional stock 认可地区性证券 c4; `3  
approved retirement scheme 认可退休金计划 9k83wACry  
approved subordinated loan 核准附属贷款 px-*uh<  
arbitrage 套戥;套汇;套利 BwL: B\  
arbitrageur 套戥者;套汇者 +;*])N%q  
arbitrary amount 临时款项 ]k,fEn(  
arrangement 措施;安排;协定 M5%xp.B  
arrears 欠款 7Y!^88,f.  
arrears of pay 欠付薪酬 Qh{=Z^r  
arrears of revenue 逾期未收税款;逾期未收的帐项  gu"Agct4  
articles of association 组织章程;组织细则;组织章程细则 VvoJ85  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 uIWCVR8`Y  
ascertainment of profit 确定利润 1) @Wcc.  
"Asia Clear" “亚洲结算系统” :X ;8$.z  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 4vy!'r@   
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Hq%`DWus\  
Asian Development Fund [ADF] 亚洲发展基金 &"L3U  
Asian dollar bond 亚洲美元债券 y"){?  
Asian dollar market 亚洲美元市场 ~&KfJ  
Asian dollar rate 亚洲美元利率 Z#o o8  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ~u3I=b  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 . t~I[J\<  
asked price 沽盘;喊价;索价;卖方报价 f'#7i@Je  
assessable income 应评税入息 n P69W  
assessable loss 应评税亏损 @&2T0UB  
assessable profit 应评税利润 !(o)*S  
assessable value 应评税值 >\>HRyt%  
assessed profit 估定利润 *1elUI2Rg  
assessed value 经评估价值 >iG`  
assessment 评税;评定;估价;评税单 xy|;WB  
assessment number 评税编号;估价编号 63k8j[$  
assessment of additional tax 补加税评税 IAtc^'l#  
assessment of performance 业绩评估;实绩评价 ^Yn6kF  
Assessor 评税主任 x^C,xP[#Y;  
asset price bubbles 资产价格泡沫 ^ qE4:|e  
asset-backed securities 具资产保证的证券 )@Bt[mfrVD  
assets accretion 资产增值 j.m-6  
assets and liabilities 资产与负债 4uTYuaCNs  
assets betterment statement 资产递增表;资产改进表 +J#H9>To!  
assets lending 实物放款;有抵押贷款 *^NC5=A(d  
assets of the company passing on the death 死者去世时转移的公司资产 0?sIod  
assets pledged as security for liabilities 用作负债抵押的资产 TuX#;!p6  
assets portfolio 资产投资组合 lSbAZ6  
assets price 资产价格 S:t7U %  
assets quality 资产质素 0|NbU  
assets realization 资产变现 jo"[$%0`  
assets refinancing arrangement 资产再集资安排 ]")i~-|R  
assets securitization 资产证券化 vKI,|UD&-  
assets situated outside Hong Kong 在香港以外地方的资产 "+7~C6[s  
assets stripping 削减资产;拆卖资产 &[kwM3 95  
assets value 资产值 qkR.{?x  
assignee 承让人 +\}]`uS:  
assignment 转让;转让书;转让契 }~A-ELe:  
assignment of interest 权益转让  rZDKVx  
assignment of letters patent and trade mark 专利证书及商标转让 @NV$!FB<  
assignment of property 物业转让;物业转让书 l~uRZLx  
assignment right 转让权 Z0-W%W  
assignor 转让人 ,a?em'=  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 %VwB ?  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 6?hv ,^  
associate member 附属会员 r3iNfY b  
associated body corporate 相联法人团体 blS*HKw  
associated company 相联公司;联属公司 `;i| %$TU  
associated corporation 相联法团 hz )L+  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] u2!8'-Ai  
公认会计师公会〔英国〕 ; /EH@V|  
Association of Futures Exchange Brokers 香港期货经纪协会 wN*e6dOF  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 N5~g:([k  
association of underwriters 承保人组织 M g;;o  
assumption of control 接管 R;,&CQUl  
assurance 担保;保险;转易;转易书 rl6vt*g  
assurance of interest 权益的转易 VT+GmS  
at 19XX price 按一九XX年价格计算 i{ %~&!  
at a discount 按赔价计算;按贴水价格计算;打折扣 f\|33)k  
at a premium 按溢价计算;按升水价格计算 GR|Vwxs<@P  
at call 通知付款;按通知 p 6jR,m8S  
at constant market price 按固定市价计算 i:W oT4  
at constant price 按固定价格计算 D0-C:gz  
at cost 按成本计算 Q}]Q0'X8  
at current market price 按当时市价计算;按现时市价计算 m2N ?Fg  
at current price 按当时价格计算;按现时价格计算 _c%~\LOk  
at factor cost 按要素成本计算;按生产要素成本计算 g fO.Ky6  
at money-of-the-day price 按付款当日价格计算 U); ,Opr  
at or better 按指定或较佳价位〔买卖指令〕 \8<bb<`  
at par 按面值计算;平价 W]rXt,{ &  
at sight 见票即付 FUHa"$Bg  
at the close 按收市盘 6,oi(RAf  
at the opening 按开市盘 a2x2N_\=/D  
attestation 见证;见证条款 mu:Q2t^  
at-the-money option 平价期权 hbN*_[  
attorney 受权人;受托代表人 nY(jN D  
attornment 新拥有人承认书 ]C]tLJ!M  
attributable profit 可归属利润 OlV>zam  
attributable share value 可归属股份价值 N%>/ e'(  
Auckland Stock Exchange 奥克兰证券交易所 a0AIq44  
auction 拍卖 0w(<pNA  
auctioneer 拍卖商  ~LkReQI  
audit 审计;核数 r^Gl~sX  
Audit Commission 审计署 lW7kBCsz#  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] J7mT&U&Ru  
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〕 2t[inzn=E  
audit review 帐目审查 WL$WWA08_  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕  V+(  
audited account 审计帐目;经审计的帐目 )_+#yaC  
audited annual account 经审计的周年帐目 ,`H=%#  
audited balance sheet 经审计的资产负债表 )zr/9aV  
auditor 核数师;核数主任;审计师 UpB7hA  
auditor's certificate 核数师证明书;审计师证明书 ,=K!Y TeVl  
auditor's report 核数师报告;审计师报告 >.M `Fz.  
Aussie bond 澳元债券 YBg\L$| n  
austerity budget 紧缩预算 `ORDN|s6  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ( 4b&}46  
Australia All Ordinaries Index 澳洲所有普通股票指数 Tk+\Biq   
Australian Dollar [AUD] 澳元 ,g^Bu {?  
Australian Options Market 澳大利亚期权市场 nA+[[(6  
Australian Securities Commission 澳洲证券事务监察委员会 S: /ShT  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 GK\'m@k  
Australian Stock Exchange 澳大利亚证券交易所 } #%sI"9  
Austrian Schilling [ATS] 奥地利先令 rLP4l~V   
authentication 认证;鉴证  rro,AS}  
authority to purchase 委托购买证;委购书 7tfFRUw  
authorization 认可;核准;授权;授权书 pk"JcUzR  
authorization by direction 指示授权 @*_#zU#g  
authorization by instruction 指令授权 b6g,mzqu  
authorization by warrant 令状授权 6 *Q5.g  
authorization of unit trust 单位信托的认可 tF`>.=  
authorized agent 指定代理人 tT'd]  
authorized capital 法定资本 `&0?e-  
authorized clerk 出市员 93YD\R+q  
authorized dealer 认可交易商 IO,kP`Wcx  
authorized financial institution 认可财务机构 36lIV,YnU  
authorized fund 认可基金 m,=$a\UC  
authorized fund house 获授权的基金公司;认可基金公司 yP[GU| >(  
authorized institution 认可机构 .W?POJT  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 nw\p3  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 PqvwM2}4  
authorized insurer 获授权保险人;获认可承保人 $aGK8%.O  
authorized investment 特准投资项目 5%G++oLXf  
authorized person 获授权人 $\a;?>WA"  
authorized representative 获授权代表 Bt.W_p  
authorized share capital 法定股本 =U@*adgw  
automated quotation system 自动报价系统 U7:~@eYy  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] y@hdN=-  
自动交易系统〔香港期货交易所有限公司〕 A7: oq7b  
automatic adjustment mechanism 自动调整机制 *~fN^{B'!  
automatic adjustment system 自动调整系统 4e*0kItC  
Automatic Clearing House 自动票据交换所 %zX'u.}8#  
automatic exchange rates accumulation system 自动化汇率累集系统 v[lytX4)  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 BNzL+"W  
automatic teller machine [ATM] 自动柜员机 4"7Qz z  
autopay 自动转帐 e {c.4'q  
available assets 可用资产 #|$7. e  
available fiscal reserve 现存财政储备 oNiS"\t  
available profit 可用利润 !3T x\a`?/  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 D Zh6/n#q  
average 平均;平均数;海损 x<= ;=893  
average basic salary 平均基本薪金 SuuWrt}5  
average consumer expenditure 平均消费开支;一般消费开支 "~FXmKcX  
average cost 平均成本 cYGZZC8|K  
average cost of land production 增辟土地平均成本 ]qpcA6%a|  
average daily turnover 平均每日成交额 ;tKL/eI  
average daily wage rate 平均每日工资率  W#??fae  
average expenditure pattern 平均开支模式 3b PVKsY  
average growth rate 平均增长率 JgK?j&!hs:  
average net fixed assets 固定资产平均净值 s]B^Sz=  
average of relatives 相对价格平均数 ',O@0L]L  
average price 平均价格 f \4Qp  
average propensity to consume 平均消费倾向;一般消费倾向 wmoOp;C  
average propensity to save 平均储蓄倾向;一般储蓄倾向 \HH|{   
average rate 平均率 ]Q,RVEtKp  
average revenue 平均收入;平均收益 h` n>6I  
average stock 平均库存;平均存货 2TAy'BB;)  
average yearly rent 平均年租 8q0f#/`v  
avoidance of double taxation 避免双重课税 I>P</TE7  
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 06=eA0JI  
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