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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<cB`J  
A share A股;甲类股份 x=3I)}J(kn  
abatement of tax 减税;减扣免税额 <W|1<=z(  
ABN AMRO Bank N.V. 荷兰银行 ,$i<@2/=m  
above-the-line expenditure 线上项目支出;经常预算支出 Qrz*Lvle h  
above-the-line receipt 线上项目收入;经常预算收入 X0x_+b? _  
ABSA Asia Limited 南非联合亚洲有限公司 ]1Qi=2'  
absolute change 绝对数值变更 ;5RIwD  
absolute expenditure 实际开支 y(a}IM3~  
absolute guideline figure 绝对准则数字 9R:(^8P8  
absolute interest 绝对权益 'WnpwY  
absolute order of discharge 绝对破产解除令 tz8t9lb[  
absolute profit margin 绝对利润幅度 Ey = 4 b  
absolute value 实值;绝对值 coO.kTO;  
absolutely vested interest 绝对既得权益 ULbP_y>(Y  
absorbed cost 已吸收成本;已分摊成本 #x|VfN5f  
absorption 吸收;分摊;合并 7n>|D^  
absorption rate 吸收率;摊配率;分摊率 Gavkil  
ACB Finance Limited 亚洲商业财务有限公司 <|dj^.^  
acceptable form of reciprocity 合理的互惠条件 C!kbZTO[p"  
acceptable rate 适当利率;适当汇率 ]h!*T{:  
acceptance agreement 承兑协议 Ris-tdg  
acceptance for honour 参加承兑 eb7UoZw  
acceptor 承兑人;接受人;受票人 ,|QU] E @  
acceptor for honour 参加承兑人 Pd& ,G$l  
accident insurance 意外保险 /]l f>\x1  
Accident Insurance Association of Hong Kong 香港意外保险公会 s|p(KWo2U  
accident insurance scheme 意外保险计划 Q5T(nEA  
accident year basis 意外年度基准 L.Vq1RU\"  
accommodation 通融;贷款 a~ F u  
accommodation bill 通融票据;空头票据 fcn_<Yh0W  
accommodation party 汇票代发人 bF7`] 83  
account balance 帐户余额;帐户结余 (aBP|rxg  
account book 帐簿 'iDu0LX  
account collected in advance 预收款项 X{|k<^:  
account current book 往来帐簿 SFOQM*H  
account of after-acquired property 事后取得的财产报告 'U*udkn 2]  
account of defaulter 拖欠帐目 nO%<;-=u\  
account payable 应付帐款 kz|[*%10  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 )rS^F<C  
account receivable 应收帐款 KD9Ca $-  
account receivable report 应收帐款报表 B4 <_"0  
account statement 结单;帐单;会计财务报表 cG5$lB  
account title 帐户名称;会计科目 ] : Wb1  
accountant's report 会计师报告 R =QM;  
Accountant's Report Rules 会计师报告规则 0YHYxn  
accounting and auditing procedure 会计与审计程序;会计与核数程序 3 dY6;/s  
Accounting Arrangements 《会计安排》 p\)h",RkA  
accounting basis 会计基础 @nW'(x(  
accounting by Official Receiver 破产管理署署长呈交的帐目 5Wj5IS/  
Accounting Circular 《会计通告》 }cyq'm i  
accounting class 会计类别 g;ct!f=U  
accounting date 记帐日期;会计结算日期 OC`QD5  
accounting for money 款项核算 H.f9d.<W%  
Accounting Officer 会计主任 g')?J<z   
accounting period 会计报告期;会计期 8Y]u:v  
accounting policy 会计政策;会计方针 mURX I'JkX  
accounting practice 会计惯例 OHQ3+WJ  
accounting principle 会计准则 'fX er!L}  
accounting record 会计记录 ~mW>_[RT;  
accounting report 会计报告 CVi<~7Am\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 79y'Ja+`j  
Accounting Society of China 中国会计学会 I  *1#  
accounting statement 会计报表 !fif8kf  
accounting system 会计制度;会计系统 Yr Preuh  
accounting transaction 会计事项;帐务交易 6pS Rum  
accounting treatment 会计处理 s@R3#"I  
accounting year 会计年度 #NSaY+V  
accretion 增值;添加 mfUKHX5  
accrual 应计项目;应累算数目 w2s,  
accrual basis 应计制;权责发生制 >l6XZQ >  
accrual basis accounting 应计制会计;权责发生制会计 @)+i{Niuv  
accrue 应累算;应计 C3^X1F0  
accrued benefit 应累算利益 :s? y,  
accrued charges 应计费用 ((n5';|N  
accrued cumulative preference share dividend 应累算的累积优先股股息 Y'\3ux0]4'  
accrued expenses 应累算费用 o(vZ*^\  
accrued interest payable 应付利息;应计未付利息 mq>*W' M  
accrued interest receivable 应收利息;应计未收利息 -_:JQ  
accrued right 累算权益 YL_!#<k@  
accruing profit 应累算的利润 5Xla_@WLW  
accumulated fiscal reserve 累积财政储备 oM m/!Dc  
accumulated profit 累积利润;滚存溢利 zX006{vig  
accumulated reserve 累积储备 Ebmqq#SHjX  
accumulation of surplus income 累积收益盈余 }P7xdQ6  
acquired assets 既得资产 +*]SP@|IYI  
acquisition 收购;购置;取得 t"4Rn<-  
acquisition cost 购置成本 8'>.#vyMGv  
acquisition expenses 购置费用 eo-XqiJ,]  
acquisition of 100% interest 收购全部股权 u_$6LEp-  
acquisition of control 取得控制权 zkw0jX~  
acquisition of fixed assets 购置固定资产 tVK?VNW  
acquisition of shell “买壳” `1DU b7<  
acquisition price 收购价 c|8KT  
act of God 天灾 C%qtCk_cN  
acting partner 执事合伙人 ~0:$G?fz  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ZhxfI?i)l  
active partner 积极参与的合伙人 =rE `ib  
active trading 交投活跃 $=QNGC2+  
actual circulation 实际流通 jCdZ}M($  
actual cost 实际成本 Bx_8@+  
actual expenditure 实际开支;实际支出 1WZKQeOo  
actual income 实际入息;实际收入;实际收益 fte!Ll'  
actual market 现货市场 \L&qfMjW"Z  
actual price 现货价;实际价格 jnx+wcd  
actual profit 实际利润 ;L MEU_  
actual quotation 实盘;实际价位;实际报价 6+5(.z-[  
actual year basis 按实际年度计算 .T[!!z#^  
actuals 实货 E9 :|8#b  
actuarial investigation 精算调查 Xb8:*Y1'  
actuarial principle 精算原则 b3jU~L$  
actuarial report 精算师报告 }6b7a1p  
Actuarial Society of Hong Kong 香港精算学会 5[0l08'D  
actuarial valuation 精算师估值 \Mh4X`<e  
actuary 精算师 _,Io(QS  
ad referendum agreement 暂定协议;有待覆核的协定 KG7X8AaK#  
ad valorem duty 从价税;按值征税 $]`'Mi  
ad valorem duty system 从价税制 ~%::r_hQ  
ad valorem fee 从价费 :5n"N5Go  
ad valorem tariff 从价关税 Fb $5&~d  
additional allowance 额外免税额 ?.|wfBI  
additional amount for unexpired risk 未过期风险的额外款额 :$u{  
additional assessable profit 补加应评税利润 F\YcSDM  
additional assessment 补加评税 cPa 0n4  
additional commitment 额外承担 yBD.Cs@  
additional commitment vote 额外承担拨款 ?`BED6$`G9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Yn?2,^?N  
additional dependent parent allowance 供养父母额外免税额 *+zy\AhkP  
additional provision 额外拨款 zS>:7eG  
additional stamp duty 附加印花税 xw/h~:NT  
additional tax 补加税罚款;补加税款 UeC%Wa<[  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 (&a3v  
adjudged bankrupt 被裁定破产 \5v=pDd4g  
adjudicated bankrupt 裁定破产人 ({}O M=_  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 !F}J+N=}  
adjudication of bankruptcy 裁定破产;宣告破产 \3@2rW"5  
adjudication of insolvency 裁定无力偿还债务 5Rt0h$_J  
adjusted actual 经调整的实数;调整后的实数 1f bFNxo8M  
adjusted current assets 经调整的流动资产;调整后的流动资产 Bwi[qw  
adjusted figure 经调整的数字;调整后的数额 (urfaZ;@+  
adjusted liabilities 经调整的负债;调整后的负债 /s-jR]#VA  
adjusted loss 经调整的亏损;调整后的亏损 5O4&BxQ~}  
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 t8wz'[z  
adjusted profit 经调整的利润;调整后的利润 -;DE&~p  
adjusted surplus 经调整的盈余额;调整后的盈余额 oVxV,oH(  
adjusted value 经调整的价值;调整后的价值 tkUW)ScJ  
adjustment 调整;修订;理算〔保险〕 y}H*p  
adjustment centre 调剂中心 Y+Q,4s  
adjustment lag 调整过程的时间差距;调整时差 ~,3v<A[5Vi  
adjustment mechanism 调整机制 :@z5& h  
adjustment of loss 亏损调整 *X =f  
adjustment process 调整过程;调整程序 \?Oly171  
adjustment range 调整幅度 _tR.RAaa"  
administered exchange rate 受管制汇率 4jZi62  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 jd*%.FDi{  
administration expenses 行政费用 ?yd(er<_f  
administration fee 手续费;行政费 "ZK5P&d  
administration in bankruptcy 破产管理  *<h  
administration order 遗产管理令 <8xP-(wk;  
administrator 管理人;遗产管理人 N!4xP.Ps  
administrator of the estate 遗产管理人 iTtAj~dfZ  
admission of debt 债项承认书 SS<+fWXE  
admission of proof 接纳债权证明 v"?PhO/{=  
advance 放贷款项;垫付款项;预支款项;预付款项 \c@qtIc  
advance account 暂支帐目;预付款帐户 %<#$:Qb.  
advance compensation 预付补偿金 s D8xH  
advance from shareholder 股东垫款 sou$qKoG01  
advance pending reimbursement 预支以待日后付还 WRU@i;l  
advanced economy 先进经济体系 MjF.>4  
advancement 预付;预付财产 R4J>M@-0v  
advances warrant 垫款令 C">=2OO  
advancing 贷出 =-B3vd:LF  
adverse balance 逆差 :4L5@>b-  
adverse exchange 逆汇 ztxQv5=:,  
advertisement addressed to shareholders 在报章刊登的致股东通告 =B 4gEWR  
advice for collection 托收通知书 9W,}A Wf:Y  
advice of drawing 提款通知书;汇票通知书 8aIf{(/k  
advice of payment 付款通知 1Qc(<gM  
Advisory Committee [Securities and Futures Commission] QW"6]  
谘询委员会〔证券及期货事务监察委员会〕 e|+;j}^C  
Advisory Committee on Diversification 经济多元化谘询委员会 Qak@~b  
affidavit 誓章;遗产申报誓章 F|3FvxA  
affidavit of no receipt 述明无收款的誓章 4) I/\  
affiliate 联号;联营公司;附属公司 u=UM^C!  
affiliated company 附属公司;联号;联营公司 KzH}5:qI  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 {G*:N[pJp  
affordability 负担能力 E0?\DvA  
African Development Bank [AfDB] 非洲开发银行 do?n /<@o  
after-acquired property 事后取得的财产 YF[!Hpzq  
after-hours dealing 市后交易 b<H6 D}  
after-tax profit 税后盈利;税后利润;税后溢利 jU9zCMyNF  
agency agreement 代理协议 A#07Ly8kXn  
agency expenses 代理机构的开支 :+V1682u  
agency fee 代理费 GLcZ=6)"'  
Agency Law 《代理法》 '9F{.]  
agent 代理人;承销人 PQI,vr'R  
agent of company 公司代理人 +cOI`4`$  
agent's fee 代理人费;经纪费 N?<@o2{  
aggregate 总计;总数;总体数字 8GAQVe^$-  
aggregate amount 总款额;总额 QvQf@o  
aggregate assets and liabilities 总体资产与负债 01d26`G$i~  
aggregate at constant price 按固定价格计算的总体数字 `?|]:7'<  
aggregate demand 总需求 mUY:S |  
aggregate gross position 总持仓量 ,Vn]Ft?n  
aggregate limit 总限额 .j4ziRa-  
aggregate of salaries tax 合计薪俸税 ]j#$.$q  
aggregate performance 总体表现;总体业绩 .j'IYlv/P  
aggregate supply 总体供应 YQ`#C #Wb  
aggregate surplus 总盈余 m ?tnk?oX  
aggregate total 整体总额 "aO,  
aggregate value 总值;合计价值 RxeRO2  
aggregated basis 合计基准 )A+j  
aggregated net chargeable income 合计应课税入息实额  DlkKQ  
aggregation 合并计算;合计;总和 .aH?H]^  
aggregation of incomes of husband and wife 夫妇入息合并计算 }Knq9cf  
aggregation of property 财产的总和 (uxQBy  
agio 差价;贴水 v{*X@)$  
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》 _G*x:<  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ImY*cW=M  
《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》 TF3q?0  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment }8]uZ)[p=  
《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》 5J#g JFA  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment nv[Sb%/  
《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$G3r0 @  
agreement for a settlement 授产协议 s3RyLT  
agreement for assignment 转让协议 xla^A}{  
agreement for sale 售卖协议;买卖协议 9}Ave:X^  
agreement for sale and purchase 买卖协议 I; }%k;v6  
agreement for the payment of interest 支付利息协议 "RX5] eJc\  
agreement for the repayment of money 还款协议 k{w^MOHNg  
agreement of reinsurance 再保险协议 )Is*- W  
Agricultural Bank of China 中国农业银行 oK1[_ko|  
air passenger departure tax 飞机乘客离境税 i|noYo_Ah\  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 -&$%m)wN  
airport tax 机场税 R;,HtN  
alcohol duty 酒精税 Gqc6).tn  
alienation 让与;让渡;转让 H+&w7ER  
alimony 生活费;赡养费 9i)mv/i  
All Ordinaries Index [AOI] 所有普通股指数 <ORz`^27o  
all risks 全险;综合险 ]4~D;mv  
All Sales Record for Stock Market 《股票市场成交报告》 M !XFb  
Allied Capital Resources Limited 新联财务有限公司 @"7dk.|  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 hGHzO  
allocation letter 拨款信件 ~u& O  
allocation of fund 分配款项;预留款项 m95$V&  
allocation of profit 利润分配;溢利分配 Q&'Nr3H#tZ  
allocation warrant 拨款令 !! #ale&  
allotment 分配;配股 q5?mP6   
allotment notice 股份配售通知;配股通知 Xz@;`>8i  
allotment of shares 股份分配 tf79Gb>  
allowable 可获宽免;免税的 nt`l6b  
allowable business loss 可扣除的营业亏损 RSeezP6#  
allowable expenses 可扣税的支出 s;f u  
allowance 免税额;津贴;备抵;准备金 >-+X;0&  
allowance for debts 债项的免税额 s1apHwJ -  
allowance for depreciation by wear and tear 耗损折旧免税额 Ntrn("!  
allowance for funeral expenses 殡殓费的免税额 kx(:Z8DX  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Sf:lN4  
allowance for repairs and outgoings 修葺及支出方面的免税额 b!P;xLcb  
allowance to debtor 给债务人的津贴 ?6]ZQ\,  
alteration of capital 资本更改 |OT%,QT|  
alternate trustee 候补受托人 ;mxT >|z  
amalgamation 合并 _[tBLGXD  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _ILOA]ga#  
ambit of charges 征税范围;收费范围 | N,nt@~  
amended valuation 经修订的估值 >c>ar>4xF  
American Commodities Exchange 美国商品交易所 w%H#>k  
American Express Bank Limited 美国运通银行 G7JZP T  
American Stock Exchange 美国证券交易所 L%s""nP  
amortization 摊销 m:7bynT{  
amount due from banks 存放银行同业的款项 6FFv+{ 2^@  
amount due from banks abroad 存放海外银行同业的款项 9h=WWu',  
amount due from holding companies 控股公司欠款 iW$i%`>  
amount due from local banks 存放本港银行同业的款项 RIc<  
amount due to banks 银行同业的存款 G ~\$Oq8  
amount due to banks abroad 海外银行同业的存款 bFXCaD!{G  
amount due to holding companies 控股公司存款 V$D d 7  
amount due to local banks 本港银行同业的存款 nu -wQr  
amount due to outport banks 外埠银行同业的存款 HJrg  
amount for note issue 发行纸币的款额 y>1 8)8  
amount of bond 担保契据的款额 u)MA#p {  
amount of consideration 代价款额 .lS6KBf@  
amount of contribution 供款数额 0zNS;wvv&  
amount of indebtedness 负债款额 4Lb<#e13R?  
amount of principal of the loan 贷款本金额 U]3JCZ{]0E  
amount of rates chargeable 应征差饷数额 Bv*h ?`Q  
amount of share capital 股本额  \hc9Rk  
amount of sums assured 承保款额 NtL?cWct  
amount of variation 变动幅度 ^i 7a2< z  
amount of vote 拨款数额 H9[.#+ln  
amount payable 应付款额 _{);n$`  
amount receivable 应收款额 ' ]Y:gmM"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 UG$i5PV%i  
analysis 分析 KJSy7F  
ancillary risk 附属风险 qm_E/B  
annual account 周年帐目;周年帐目报表;年度决算;年结 9V!K. _Cb  
annual accounting date 年结日期 ,%<77LE  
annual allowance 每年免税额;年积金;年度津贴;年津 j. cH,Y  
annual balance 年度余额 014!~c  
annual disposable income 每年可动用收入 (U<wKk"  
annual estimates 周年预算 4TV9t"Dk+c  
annual fee 年费 =T6\kz9)`  
annual general meeting 周年大会 "0mR*{nF  
annual growth rate 年增率;每年增长率 .YbD.{]D  
annual long-term supplement 长期个案每年补助金  Jt][b  
annual pensionable emolument 可供计算退休金的年薪 pqX=l%{4ES  
annual report 年报 5=e@yIr'#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $]86w8?-N  
annual return 周年报表;周年申报表;每年报税表格 ? ~8V;Qn  
Annual Return Rules 《周年报表规则》 ,)8Hl[y  
annual review of consumer prices 每年消费物价回顾 >MLqOUr#  
annual roll-forward basis 逐年延展方式 =!aV?kNS8  
annual salary 年薪 o*VQH`G*|g  
annual statement 年度报表;年度决算表 4Qs#ws])  
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 S8t9Ms: k  
annuitant 年金受益人 J)f?x T*  
annuity 年金 =*N(8j>y  
annuity contract 年金合约 <#i'3TUR  
annuity on human life 人寿年金 F"I@=R-n  
antecedent debt 先前的债项 sj2+|>  
ante-dated cheque 倒填日期支票 rv>6k:(  
anticipated expenditure 预期开支 W'yICt(#G  
anticipated net profit 预期纯利 Fx2&ji6u  
anticipated revenue 预期收入 7IR n  
anti-inflation measure 反通货膨胀措施 7="V7  
anti-inflationary stance 反通货膨胀立场 #4?3OU#  
apparent deficit 表面赤字 K[Kc'6G  
apparent financial solvency 表面偿债能力 MI 3_<[  
apparent partner 表面合伙人 |H49 FL  
application for personal assessment 个人入息课税申请书 $TiAJ}:  
application of fund 资金应用 w}?\Q,  
application to release as liquidator and to destruct the books of accounts and documents 0'",4=c#V  
申请免除清盘人职务及毁灭帐簿与文件 4`B:Mq&j  
appointed actuary 委任精算师 *{Vyt5  
appointed auditor 委任核数师;委任审计师 A,@"(3  
appointed trustee 委任的受托人 HH+XEMP/g  
appointer 委任人 $@X,J2&  
apportioned pro rata 按比例分摊 eyOAG4QTV  
apportionment 分配;分摊 &kGSxYDk%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (;0]V+-  
apportionment formula 分摊方程式 I;LqyzM  
apportionment of estate duty 遗产税的分摊 4l:+>U@KU  
appraisal 估价;评估 5sRNqTIr  
appreciable growth 可观增长 ?/D#ql7  
appreciable impact 显着影响 &0myA_So  
appreciable increase 可观增长 e %#f9i  
appreciation 增值;升值 -!" 8j"pA:  
appreciation against other currencies 相对其他货币升值 B Xp3u|t  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J2-xnUa]7  
appreciation tax 增值税 6 AY%o nY  
appropriation 拨款;拨用;拨付 L'(^[vR(  
appropriation account 拨款帐目 9dAsXEWh  
Appropriation Bill 拨款法案 mj pH)6aD0  
appropriation-in-aid system 补助拨款办法 ?Z"}RMM)8  
approved assets 核准资产 wlJ_, wA  
approved basket stock 认可一篮子证券 W\/0&H\i  
approved budget 核准预算 AkF3F^  
approved charitable donation 认可慈善捐款 *niQ*A  
approved charitable institution 认可慈善机构 Fc Cxr@  
approved currency 核准货币;认可货币 1RLSeT  
approved estimates 核准预算 BehV :M  
approved estimates of expenditure 核准开支预算 lB3X1e9  
approved overseas insurer 核准海外保险人 m`|+_{4[n  
approved overseas trust company 核准海外信托公司 j56Y,Tm  
approved pooled investment fund 核准汇集投资基金 Wl{Vz  
approved provident fund scheme 认可公积金计划 uPpP")  
approved provision 核准拨款 f>o@Y]/l  
approved redeemable share 核准可赎回股份 pa7fTd  
approved regional stock 认可地区性证券 LcXrD+ 1  
approved retirement scheme 认可退休金计划 $%<gp@Gz  
approved subordinated loan 核准附属贷款 ["z$rk  
arbitrage 套戥;套汇;套利 a fjC~}  
arbitrageur 套戥者;套汇者 R_csKj  
arbitrary amount 临时款项 4)?c[aC4P  
arrangement 措施;安排;协定 5M3QRJ!  
arrears 欠款  GY>0v  
arrears of pay 欠付薪酬 mcvTz, ; =  
arrears of revenue 逾期未收税款;逾期未收的帐项 yq2Bz7P  
articles of association 组织章程;组织细则;组织章程细则 Nt)9- \T  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 D6D*RTi4  
ascertainment of profit 确定利润 !zeBxR$&o  
"Asia Clear" “亚洲结算系统” ^^Y0 \3.  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 H 74hv`G9  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 0x84 Ah)  
Asian Development Fund [ADF] 亚洲发展基金 8164SWB  
Asian dollar bond 亚洲美元债券 q /#O :Q  
Asian dollar market 亚洲美元市场  W* YfyM  
Asian dollar rate 亚洲美元利率 ,v/C-b)I  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ]l4\/E W6  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 d 1z   
asked price 沽盘;喊价;索价;卖方报价 Ofn:<d  
assessable income 应评税入息 L^22,B 0  
assessable loss 应评税亏损 p47~vgJN  
assessable profit 应评税利润 fK[9<"PC0  
assessable value 应评税值 IBR;q[Dj}  
assessed profit 估定利润 k,H4<")H  
assessed value 经评估价值 wvfCj6}S &  
assessment 评税;评定;估价;评税单 N24+P5  
assessment number 评税编号;估价编号 ]HRE-g  
assessment of additional tax 补加税评税 0GB6.Ggft  
assessment of performance 业绩评估;实绩评价 $*tuv ?  
Assessor 评税主任 %j'lWwi  
asset price bubbles 资产价格泡沫 bF3j*bpO"  
asset-backed securities 具资产保证的证券 uzsR*x%s-  
assets accretion 资产增值 s;A]GJ  
assets and liabilities 资产与负债 q.*qZ\;K  
assets betterment statement 资产递增表;资产改进表 \]^|IViIQ  
assets lending 实物放款;有抵押贷款 ,y^By_1wS  
assets of the company passing on the death 死者去世时转移的公司资产 ]M_)f  
assets pledged as security for liabilities 用作负债抵押的资产 t ;[Me0  
assets portfolio 资产投资组合 t.m $|M>  
assets price 资产价格 z*FlZLHY  
assets quality 资产质素 Ih{~?(V$  
assets realization 资产变现 f+d{^-  
assets refinancing arrangement 资产再集资安排 X;-,3dy  
assets securitization 资产证券化 a].Bn#AH!C  
assets situated outside Hong Kong 在香港以外地方的资产  d(k`Yk8  
assets stripping 削减资产;拆卖资产 i+2J\.~U#G  
assets value 资产值 1 %*X,E  
assignee 承让人 Q_ $AGF  
assignment 转让;转让书;转让契 %o~zsIl  
assignment of interest 权益转让 JjM^\LwKkL  
assignment of letters patent and trade mark 专利证书及商标转让 ! $n^Ze2 !  
assignment of property 物业转让;物业转让书 aPWFb.JO4  
assignment right 转让权 [QeKT8  
assignor 转让人 lp4sO#>`  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 E_$ ST3  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 BWd?a6nU}  
associate member 附属会员 -cG?lEh <  
associated body corporate 相联法人团体 B3K%V|;z )  
associated company 相联公司;联属公司 ]SK(cfA`  
associated corporation 相联法团 DK:d'zb  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] p/@z4TCNX  
公认会计师公会〔英国〕 {`-EX  
Association of Futures Exchange Brokers 香港期货经纪协会 qlSMg;"Ghw  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ^y&l!,(A   
association of underwriters 承保人组织 ZgN*m\l  
assumption of control 接管 `9@!"p f  
assurance 担保;保险;转易;转易书 LV`- eW  
assurance of interest 权益的转易 E]Kd`&^}  
at 19XX price 按一九XX年价格计算 7m8L!t9  
at a discount 按赔价计算;按贴水价格计算;打折扣 d8|:)7PSt  
at a premium 按溢价计算;按升水价格计算 )U8F6GIC&}  
at call 通知付款;按通知 |]Ockg[  
at constant market price 按固定市价计算 vh T9#) HI  
at constant price 按固定价格计算 4iDo.1B"  
at cost 按成本计算 m"u 9AOHk  
at current market price 按当时市价计算;按现时市价计算 _w)0r}{  
at current price 按当时价格计算;按现时价格计算 U; ev3  
at factor cost 按要素成本计算;按生产要素成本计算 qbB.Z#w  
at money-of-the-day price 按付款当日价格计算 >GqIpfn  
at or better 按指定或较佳价位〔买卖指令〕 9;.dNdg>  
at par 按面值计算;平价 Ey)ox$  
at sight 见票即付  d+=;sJ  
at the close 按收市盘 y![h  
at the opening 按开市盘 NmK%k jCx  
attestation 见证;见证条款 28zt.9  
at-the-money option 平价期权 m`n51i{U  
attorney 受权人;受托代表人 !5x"d7  
attornment 新拥有人承认书 F YcC2TM  
attributable profit 可归属利润 |Y:T3hra61  
attributable share value 可归属股份价值 |`#[jHd  
Auckland Stock Exchange 奥克兰证券交易所 Ie``W b=  
auction 拍卖 p_tMl%K  
auctioneer 拍卖商 P^+Og_$  
audit 审计;核数 *,mbZE=<  
Audit Commission 审计署 \}Hk`n)Aq  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] b@nbXm]Z  
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〕 S&@~F|  
audit review 帐目审查 6jom6/F 4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ZN^9w"A  
audited account 审计帐目;经审计的帐目 0!xD+IA!8  
audited annual account 经审计的周年帐目 Bojm lVg  
audited balance sheet 经审计的资产负债表 \\)3:1X  
auditor 核数师;核数主任;审计师 #uKHw2N  
auditor's certificate 核数师证明书;审计师证明书 4ajBMgD]KG  
auditor's report 核数师报告;审计师报告 -j<m0XUQ  
Aussie bond 澳元债券 m_oBV|v{  
austerity budget 紧缩预算 852$Ui|I  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 y=-d*E  
Australia All Ordinaries Index 澳洲所有普通股票指数 ZO:{9vt=/  
Australian Dollar [AUD] 澳元  Q"%L  
Australian Options Market 澳大利亚期权市场 %xL3=4\  
Australian Securities Commission 澳洲证券事务监察委员会 J>x)J}:;  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 :N(L7&<  
Australian Stock Exchange 澳大利亚证券交易所 61CNEzQ  
Austrian Schilling [ATS] 奥地利先令 HnZr RHT 0  
authentication 认证;鉴证 B7va#'ne4{  
authority to purchase 委托购买证;委购书 _k _F  
authorization 认可;核准;授权;授权书 kf^Wzp  
authorization by direction 指示授权 ;p1%KmK3  
authorization by instruction 指令授权 0A\o8T.12  
authorization by warrant 令状授权 2qw~hWX  
authorization of unit trust 单位信托的认可 R~)c(jj5  
authorized agent 指定代理人  k:R9wo  
authorized capital 法定资本 !j [U  
authorized clerk 出市员 3K P6M=  
authorized dealer 认可交易商 $  5  
authorized financial institution 认可财务机构 Z5_MSPm  
authorized fund 认可基金 >L)Xyq  
authorized fund house 获授权的基金公司;认可基金公司 ^PO0(rh  
authorized institution 认可机构 BwrMRMq"  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 C'kd>LAGu  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 l{vi{9n)  
authorized insurer 获授权保险人;获认可承保人 2i8'*L+j  
authorized investment 特准投资项目 Eo)n( Z9  
authorized person 获授权人 m &c8@-T  
authorized representative 获授权代表 Fpl<2eBg4  
authorized share capital 法定股本 ,c}Q;eYc3  
automated quotation system 自动报价系统 `<q{8  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] fytgS(?I'  
自动交易系统〔香港期货交易所有限公司〕 H?M8j] R-)  
automatic adjustment mechanism 自动调整机制 r's4-\  
automatic adjustment system 自动调整系统 7RTp+FC]  
Automatic Clearing House 自动票据交换所 dAohj QH:  
automatic exchange rates accumulation system 自动化汇率累集系统 ( 8k3z`  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 >lN{FJ  
automatic teller machine [ATM] 自动柜员机 r!#NFek}  
autopay 自动转帐 ln#Lx&r;|  
available assets 可用资产 A.*}<  
available fiscal reserve 现存财政储备 TE^BfAw@  
available profit 可用利润 Uo5l =\  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 : !J!l u  
average 平均;平均数;海损 kQwBrb 4  
average basic salary 平均基本薪金 EVrOu""  
average consumer expenditure 平均消费开支;一般消费开支 =@&]PYv  
average cost 平均成本 >=[w{Vn'Mf  
average cost of land production 增辟土地平均成本 ,]1K^UeZ  
average daily turnover 平均每日成交额 !dStl:B  
average daily wage rate 平均每日工资率 `QAotSO+  
average expenditure pattern 平均开支模式 jcv3ES^  
average growth rate 平均增长率 \*1pFX#  
average net fixed assets 固定资产平均净值 EivZI<<a  
average of relatives 相对价格平均数 .Mdxbs6.C  
average price 平均价格 D@FJVF7c  
average propensity to consume 平均消费倾向;一般消费倾向 L0_R2E A  
average propensity to save 平均储蓄倾向;一般储蓄倾向 u%3Z +[  
average rate 平均率 315Rk!{AJ  
average revenue 平均收入;平均收益 !2$O^ }6"  
average stock 平均库存;平均存货 67')nEQ9  
average yearly rent 平均年租 OT\[qaK  
avoidance of double taxation 避免双重课税 zT`LPs6T  
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 aZ@Ke$jD  
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