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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: " 'TEBkj|u  
A share A股;甲类股份 Wj"GS!5  
abatement of tax 减税;减扣免税额 qfa[KD)!aB  
ABN AMRO Bank N.V. 荷兰银行 eiwPp9[08  
above-the-line expenditure 线上项目支出;经常预算支出 &09g0K66  
above-the-line receipt 线上项目收入;经常预算收入 =5u;\b>*  
ABSA Asia Limited 南非联合亚洲有限公司  LAO2Py#  
absolute change 绝对数值变更 X].Igb)2  
absolute expenditure 实际开支 k.Q4oyei  
absolute guideline figure 绝对准则数字 RC+`sZ E9  
absolute interest 绝对权益 E%vT(Kz  
absolute order of discharge 绝对破产解除令 H&h"!+t(#  
absolute profit margin 绝对利润幅度 Zt"3g6S  
absolute value 实值;绝对值 \Ws$@ J-M  
absolutely vested interest 绝对既得权益 sQgJ`+Y8_  
absorbed cost 已吸收成本;已分摊成本 4$MV]ldUI  
absorption 吸收;分摊;合并 B(qwTz 51  
absorption rate 吸收率;摊配率;分摊率 !B:wzb_  
ACB Finance Limited 亚洲商业财务有限公司 c'&\[b(m  
acceptable form of reciprocity 合理的互惠条件 %hV]vm  
acceptable rate 适当利率;适当汇率 TT3\c,cs  
acceptance agreement 承兑协议 x}X hL  
acceptance for honour 参加承兑 b2G1@f.U  
acceptor 承兑人;接受人;受票人 *@zya9y9q  
acceptor for honour 参加承兑人 {D7v[P+  
accident insurance 意外保险 :<i<\TH'  
Accident Insurance Association of Hong Kong 香港意外保险公会 @lTd,V5f  
accident insurance scheme 意外保险计划 ve@E.`  
accident year basis 意外年度基准 Yrmd hSY  
accommodation 通融;贷款 ]D&\|,,(  
accommodation bill 通融票据;空头票据 26[m7\O  
accommodation party 汇票代发人 1}"Prx-  
account balance 帐户余额;帐户结余 [[' (,,r  
account book 帐簿 VGeyZ\vU  
account collected in advance 预收款项 8 GW0w  
account current book 往来帐簿 *(CV OY~  
account of after-acquired property 事后取得的财产报告 TpAso[r  
account of defaulter 拖欠帐目 2b^E8+r9  
account payable 应付帐款 F@rx/3 [  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 B)=)@h[f  
account receivable 应收帐款 !1[ZfTX^a  
account receivable report 应收帐款报表 ~R  C\  
account statement 结单;帐单;会计财务报表 rYPj3!#  
account title 帐户名称;会计科目 eh}I?:(a?  
accountant's report 会计师报告 y?ypRCgO.u  
Accountant's Report Rules 会计师报告规则 ak$D1#hY  
accounting and auditing procedure 会计与审计程序;会计与核数程序 -E>LB\[t)  
Accounting Arrangements 《会计安排》 "T1A$DKw+R  
accounting basis 会计基础 y[d>7fcf  
accounting by Official Receiver 破产管理署署长呈交的帐目 (65|QA   
Accounting Circular 《会计通告》 @:K={AIa  
accounting class 会计类别 ^C70b)68  
accounting date 记帐日期;会计结算日期 IZOO>-g'f  
accounting for money 款项核算 $n_ax\15  
Accounting Officer 会计主任 't'2z  
accounting period 会计报告期;会计期 cn2SMa[@S  
accounting policy 会计政策;会计方针 Q+; N(\  
accounting practice 会计惯例 ~en'E  
accounting principle 会计准则 ,)Z1&J?  
accounting record 会计记录 Wh^wKF~%  
accounting report 会计报告  7;$[s6$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )W |_f  
Accounting Society of China 中国会计学会 M=#g_*d  
accounting statement 会计报表 (gjCm0#_%  
accounting system 会计制度;会计系统 v{oHC4  
accounting transaction 会计事项;帐务交易 2}U:6w  
accounting treatment 会计处理 Hk@LHC  
accounting year 会计年度 ?9Sc KN  
accretion 增值;添加 u$ff %`E  
accrual 应计项目;应累算数目 g^[BnP)I  
accrual basis 应计制;权责发生制 |C}=  1  
accrual basis accounting 应计制会计;权责发生制会计 a}V<CBi  
accrue 应累算;应计 DMiB \o  
accrued benefit 应累算利益 Nbd[xs-lw  
accrued charges 应计费用 z@U5  
accrued cumulative preference share dividend 应累算的累积优先股股息 DT3koci(  
accrued expenses 应累算费用 "Zu>cbE  
accrued interest payable 应付利息;应计未付利息 9F2MCqvcm  
accrued interest receivable 应收利息;应计未收利息 x bD]EC  
accrued right 累算权益 `@^s}rt+  
accruing profit 应累算的利润 ->`R[k  
accumulated fiscal reserve 累积财政储备 pP^5y{  
accumulated profit 累积利润;滚存溢利 h7J4 p  
accumulated reserve 累积储备 )M_|r2dDq3  
accumulation of surplus income 累积收益盈余 N7-LgP  
acquired assets 既得资产 %:yVjb,Yf  
acquisition 收购;购置;取得 epG!V#I  
acquisition cost 购置成本 X{8g2](z.  
acquisition expenses 购置费用 @o>3 Bv.  
acquisition of 100% interest 收购全部股权 `ZGKM>q`  
acquisition of control 取得控制权 RSBk^  
acquisition of fixed assets 购置固定资产 L16">,5  
acquisition of shell “买壳” =O>E>Q  
acquisition price 收购价 3Uy(d,N  
act of God 天灾 +u;RFY^  
acting partner 执事合伙人 ZG8Xr "  
active market 买卖活跃的市场;交投畅旺的市场;旺市 5U6b\jxX  
active partner 积极参与的合伙人 Eg4_kp0Lq  
active trading 交投活跃 O6 n]l  
actual circulation 实际流通 +Sak_*fq  
actual cost 实际成本 0X4I-xx#  
actual expenditure 实际开支;实际支出 TV~S#yg+H  
actual income 实际入息;实际收入;实际收益 m.ejGm?  
actual market 现货市场 Ao$|`Lgj=z  
actual price 现货价;实际价格  _:HQ4s@  
actual profit 实际利润 *Qy,?2  
actual quotation 实盘;实际价位;实际报价 -;iCe7|Twf  
actual year basis 按实际年度计算 U U@  
actuals 实货 ahg]OWn#  
actuarial investigation 精算调查 {9- n3j}  
actuarial principle 精算原则 'M,O(utGv  
actuarial report 精算师报告 qv3% v3\4  
Actuarial Society of Hong Kong 香港精算学会 oW3|b2D  
actuarial valuation 精算师估值 uA~?z :~=  
actuary 精算师 @.} @K  
ad referendum agreement 暂定协议;有待覆核的协定 nJY3 1(p  
ad valorem duty 从价税;按值征税 6&_K;  
ad valorem duty system 从价税制 S#nW )=   
ad valorem fee 从价费 ?<1~KLPMhY  
ad valorem tariff 从价关税 @0-vf>e3-  
additional allowance 额外免税额 remRm Y?  
additional amount for unexpired risk 未过期风险的额外款额 8dwKJ3*.  
additional assessable profit 补加应评税利润 _&aPF/  
additional assessment 补加评税 aV#phP  
additional commitment 额外承担 sPvjJr"s  
additional commitment vote 额外承担拨款 Z31a4O  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ))4RgS$  
additional dependent parent allowance 供养父母额外免税额 }ZJJqJ`*e  
additional provision 额外拨款 m^>v~Q~~  
additional stamp duty 附加印花税 TNlOj a:  
additional tax 补加税罚款;补加税款 RKy!=#;17  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 QBb%$_Z  
adjudged bankrupt 被裁定破产 r0q?e`nsA  
adjudicated bankrupt 裁定破产人 ^9 ^DA!'  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 A~H@0>1  
adjudication of bankruptcy 裁定破产;宣告破产 3EH7H W  
adjudication of insolvency 裁定无力偿还债务 +h8`8k'}-2  
adjusted actual 经调整的实数;调整后的实数 lr]C'dD  
adjusted current assets 经调整的流动资产;调整后的流动资产 eu'S~c-l  
adjusted figure 经调整的数字;调整后的数额 <[?ZpG  
adjusted liabilities 经调整的负债;调整后的负债 1AQy 8n*  
adjusted loss 经调整的亏损;调整后的亏损 [F 24xC+  
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 r9n:[A&HE  
adjusted profit 经调整的利润;调整后的利润 c^stfFE&  
adjusted surplus 经调整的盈余额;调整后的盈余额 d&naJ)IoF)  
adjusted value 经调整的价值;调整后的价值 W0<2*7s  
adjustment 调整;修订;理算〔保险〕 yw >Frb5p  
adjustment centre 调剂中心 m]Mm (7v(  
adjustment lag 调整过程的时间差距;调整时差 7m8(8$-6  
adjustment mechanism 调整机制 KBa0  
adjustment of loss 亏损调整 &Qq|  
adjustment process 调整过程;调整程序 B7PdavO#  
adjustment range 调整幅度 q4Mv2SPT  
administered exchange rate 受管制汇率 -6$GM J7  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 3sp-0tUE  
administration expenses 行政费用 *W2o$_Hs  
administration fee 手续费;行政费 OR}+) n{  
administration in bankruptcy 破产管理 xtut S  
administration order 遗产管理令 $e:bDZ(hjj  
administrator 管理人;遗产管理人 SGu`vN]  
administrator of the estate 遗产管理人 gt\kTn."  
admission of debt 债项承认书 vsJDVJ +=  
admission of proof 接纳债权证明 w-3Lw<  
advance 放贷款项;垫付款项;预支款项;预付款项 e xkPu-[W  
advance account 暂支帐目;预付款帐户 vRH2[{KQ9  
advance compensation 预付补偿金 bnJ4Edy  
advance from shareholder 股东垫款 `pF7B6[B  
advance pending reimbursement 预支以待日后付还 Nh\o39=  
advanced economy 先进经济体系 C7K]c4T  
advancement 预付;预付财产 :*s@L2D6  
advances warrant 垫款令 ^I) +u>fJ  
advancing 贷出 U+zntB  
adverse balance 逆差 NryOdt tI  
adverse exchange 逆汇 D@kf^1G  
advertisement addressed to shareholders 在报章刊登的致股东通告 3,n"d-  
advice for collection 托收通知书 d.HcO^  
advice of drawing 提款通知书;汇票通知书 k8r1)B4ab  
advice of payment 付款通知 6"; ITU^v  
Advisory Committee [Securities and Futures Commission] uW2  q\  
谘询委员会〔证券及期货事务监察委员会〕 $hMD6<e  
Advisory Committee on Diversification 经济多元化谘询委员会 d{"@<0i?  
affidavit 誓章;遗产申报誓章 |a %Wd  
affidavit of no receipt 述明无收款的誓章 o#=C[d5BV  
affiliate 联号;联营公司;附属公司 L|B! ]}  
affiliated company 附属公司;联号;联营公司 X4{<{D`0t8  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕  tq?a3  
affordability 负担能力 &x;n^W;#  
African Development Bank [AfDB] 非洲开发银行 F)v  
after-acquired property 事后取得的财产 Z{gm4YV  
after-hours dealing 市后交易 )sNPWn8<Uy  
after-tax profit 税后盈利;税后利润;税后溢利 VJ?>o  
agency agreement 代理协议 /nn~&OU  
agency expenses 代理机构的开支 v\_\bT1  
agency fee 代理费 $HtGB]  
Agency Law 《代理法》 `5!AHQ/  
agent 代理人;承销人 Cy *.pzCi  
agent of company 公司代理人 bwj{5-FU  
agent's fee 代理人费;经纪费 a=`] L`|N  
aggregate 总计;总数;总体数字 aOS,%J^ ?  
aggregate amount 总款额;总额 <fF|AbC:  
aggregate assets and liabilities 总体资产与负债 ib~i ^_p  
aggregate at constant price 按固定价格计算的总体数字 o\]U;#YD  
aggregate demand 总需求 %V+"i_{m  
aggregate gross position 总持仓量 3+(lKd  
aggregate limit 总限额 boHbiE  
aggregate of salaries tax 合计薪俸税 H5 V>d  
aggregate performance 总体表现;总体业绩 Cs y,3XG  
aggregate supply 总体供应 W)J MV  
aggregate surplus 总盈余 szb@2fK  
aggregate total 整体总额 [`s0 L#  
aggregate value 总值;合计价值 79D~Mau#  
aggregated basis 合计基准 ,.}%\GhY  
aggregated net chargeable income 合计应课税入息实额 %ek0NBE7  
aggregation 合并计算;合计;总和 }WaZ+Mdg\  
aggregation of incomes of husband and wife 夫妇入息合并计算 O"Nr$bS(Y  
aggregation of property 财产的总和 <oV[[wl  
agio 差价;贴水 {u2Zl7]z^  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 P/.<sr=2  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 3ce$eZE  
《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》 MIn_?r  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment GBT|1c'i  
《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》 I:G8B5{J  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment yNow hh  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 #QIY+muN  
agreement for a settlement 授产协议 3Ovx)qKxd  
agreement for assignment 转让协议 BQ)>}YHk  
agreement for sale 售卖协议;买卖协议 kfZ`|w@q  
agreement for sale and purchase 买卖协议 ..X_nF  
agreement for the payment of interest 支付利息协议 Q?1J<(oq9  
agreement for the repayment of money 还款协议 {H)hoAenA  
agreement of reinsurance 再保险协议 8FMxn{k2  
Agricultural Bank of China 中国农业银行 l`ZL^uT  
air passenger departure tax 飞机乘客离境税 lnHY?y7{  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 -0#"<!N  
airport tax 机场税 eZqEFMBTm  
alcohol duty 酒精税 7Q9Hk(Z9  
alienation 让与;让渡;转让 U4fv$gV  
alimony 生活费;赡养费 W"\}##  
All Ordinaries Index [AOI] 所有普通股指数 fmj}NV&ma  
all risks 全险;综合险 #UoFU{6tM  
All Sales Record for Stock Market 《股票市场成交报告》 Zk((VZ(y  
Allied Capital Resources Limited 新联财务有限公司 xc 1d[dCdp  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 S.~L[iLc  
allocation letter 拨款信件 #e-K It  
allocation of fund 分配款项;预留款项 IDT\hTPIs  
allocation of profit 利润分配;溢利分配 19qH WU^0V  
allocation warrant 拨款令 eyJWFJh  
allotment 分配;配股 T`":Q1n  
allotment notice 股份配售通知;配股通知 * 3fl}l  
allotment of shares 股份分配 V 97ORI  
allowable 可获宽免;免税的 Qe>_\-f  
allowable business loss 可扣除的营业亏损 '`2'<^yO  
allowable expenses 可扣税的支出 &gY578tU  
allowance 免税额;津贴;备抵;准备金 //BJaWq  
allowance for debts 债项的免税额 :rQDA =Ps  
allowance for depreciation by wear and tear 耗损折旧免税额 t3Gy *B  
allowance for funeral expenses 殡殓费的免税额 %xCL&}bY  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 H\oxj,+N  
allowance for repairs and outgoings 修葺及支出方面的免税额 A{ T9-f@X  
allowance to debtor 给债务人的津贴 b4cTn 6  
alteration of capital 资本更改 UX63BA  
alternate trustee 候补受托人 #%k_V+o3  
amalgamation 合并 yO7y`;Q(sF  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7FcZxu\  
ambit of charges 征税范围;收费范围 7;q0'_G  
amended valuation 经修订的估值 GqL&hbpi  
American Commodities Exchange 美国商品交易所 'Xwv,  
American Express Bank Limited 美国运通银行 y,`n9[$K\  
American Stock Exchange 美国证券交易所 ,.p 36ZLP  
amortization 摊销 pJ}U'*Z2  
amount due from banks 存放银行同业的款项 ,]wQ]fpt  
amount due from banks abroad 存放海外银行同业的款项 W7WHDL^  
amount due from holding companies 控股公司欠款 :?zq!  
amount due from local banks 存放本港银行同业的款项 8QJr!#u  
amount due to banks 银行同业的存款 9 nc_$H{  
amount due to banks abroad 海外银行同业的存款 j% 7Gje[  
amount due to holding companies 控股公司存款 fVgK6?<8^  
amount due to local banks 本港银行同业的存款 rtz-kQ38R  
amount due to outport banks 外埠银行同业的存款 #)7`}7N  
amount for note issue 发行纸币的款额 ,Ohhl`q(  
amount of bond 担保契据的款额 'uL$j=vB  
amount of consideration 代价款额 - @>]iBl  
amount of contribution 供款数额 W vB]Rs  
amount of indebtedness 负债款额 wE.jf.q  
amount of principal of the loan 贷款本金额 8Pa*d/5Y(  
amount of rates chargeable 应征差饷数额 "r@#3T$  
amount of share capital 股本额 mvT /sC7I  
amount of sums assured 承保款额 ,jC~U s<  
amount of variation 变动幅度 ASoBa&vX  
amount of vote 拨款数额 =<HekiYM  
amount payable 应付款额 Fz(;Eo3  
amount receivable 应收款额 Q" h]p  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >$rH,Er  
analysis 分析 u->[ y1JY  
ancillary risk 附属风险 )?SFIQ=  
annual account 周年帐目;周年帐目报表;年度决算;年结 Ne|CWUhO  
annual accounting date 年结日期 R P~67L  
annual allowance 每年免税额;年积金;年度津贴;年津 v1yB   
annual balance 年度余额 yO7H!}y_  
annual disposable income 每年可动用收入 8BAe6-*S8  
annual estimates 周年预算 +1c r6a  
annual fee 年费 E]~ #EFc  
annual general meeting 周年大会 P??P"^hU  
annual growth rate 年增率;每年增长率 +sn0bi/rG  
annual long-term supplement 长期个案每年补助金 &&<l}E  
annual pensionable emolument 可供计算退休金的年薪 G2wSd'n*y  
annual report 年报 d1g7:s9$0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 h& 4#5{=  
annual return 周年报表;周年申报表;每年报税表格 ?E!M%c@,  
Annual Return Rules 《周年报表规则》 THOYx :Nr;  
annual review of consumer prices 每年消费物价回顾 bz nMD  
annual roll-forward basis 逐年延展方式 Z:h'kgG&  
annual salary 年薪 C~>0K,C0^  
annual statement 年度报表;年度决算表 x4kQGe(  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 G L0P&$h  
annuitant 年金受益人 qm_r~j  
annuity 年金 Z"Lr5'}  
annuity contract 年金合约 fGe ie m  
annuity on human life 人寿年金 Fg p|gw4  
antecedent debt 先前的债项 eVMnI yr  
ante-dated cheque 倒填日期支票 $HOe){G  
anticipated expenditure 预期开支 @Zhd/=2[  
anticipated net profit 预期纯利 )Dhx6xM[a  
anticipated revenue 预期收入 imM#zy  
anti-inflation measure 反通货膨胀措施 Zp{K_ec{  
anti-inflationary stance 反通货膨胀立场 k f Y;  
apparent deficit 表面赤字 %=K[C  
apparent financial solvency 表面偿债能力 u"7!EhX&  
apparent partner 表面合伙人 mBye)q$  
application for personal assessment 个人入息课税申请书 45-x$o  
application of fund 资金应用 be-HF;lZe'  
application to release as liquidator and to destruct the books of accounts and documents UnVa`@P^:G  
申请免除清盘人职务及毁灭帐簿与文件 cna%;f.  
appointed actuary 委任精算师 G,WLca[  
appointed auditor 委任核数师;委任审计师 &%(Dd  
appointed trustee 委任的受托人 s4f{ziLp  
appointer 委任人 #$U/*~m $  
apportioned pro rata 按比例分摊 LrdED[Z  
apportionment 分配;分摊 ,qB@agjvo<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4k{xo~+%,  
apportionment formula 分摊方程式 S Cn)j:gH;  
apportionment of estate duty 遗产税的分摊 {Qd oI Pr3  
appraisal 估价;评估 +,7vbs3  
appreciable growth 可观增长 GHi'ek<?^  
appreciable impact 显着影响 2Kr8#_) 0  
appreciable increase 可观增长 ~A%+oa*2~  
appreciation 增值;升值 XLYGhM  
appreciation against other currencies 相对其他货币升值 M'X,7hZ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 G[`2Nd<  
appreciation tax 增值税 gE*7[*2?t  
appropriation 拨款;拨用;拨付 7z\ #"~(.  
appropriation account 拨款帐目 }{PG^Fc<P  
Appropriation Bill 拨款法案 3 Sf':N`u  
appropriation-in-aid system 补助拨款办法 LtUw  
approved assets 核准资产 g^po$%I '  
approved basket stock 认可一篮子证券 dqgr98  
approved budget 核准预算 )Xt#coagS  
approved charitable donation 认可慈善捐款 Xyz/CZPi  
approved charitable institution 认可慈善机构 PN J&{4wY  
approved currency 核准货币;认可货币 /c!^(5K fT  
approved estimates 核准预算 F]N?_ bo  
approved estimates of expenditure 核准开支预算 ;>5]KNj  
approved overseas insurer 核准海外保险人 eQ[}ALIq  
approved overseas trust company 核准海外信托公司 9`H4"H>yG  
approved pooled investment fund 核准汇集投资基金 7fO<=ei:  
approved provident fund scheme 认可公积金计划 EY3F9h3xM|  
approved provision 核准拨款 -Ah&|!/  
approved redeemable share 核准可赎回股份 aI ;$N|]u  
approved regional stock 认可地区性证券 -*~ @?  
approved retirement scheme 认可退休金计划 wfEL .h  
approved subordinated loan 核准附属贷款 %.]#3tW  
arbitrage 套戥;套汇;套利 GCiG50Z=  
arbitrageur 套戥者;套汇者 qO8:|q1%;\  
arbitrary amount 临时款项 /V`SJ"  
arrangement 措施;安排;协定 HS ]c~  
arrears 欠款 bu<d>XR  
arrears of pay 欠付薪酬 /DyeMCY-  
arrears of revenue 逾期未收税款;逾期未收的帐项 B:0oT  
articles of association 组织章程;组织细则;组织章程细则 nnN$?'%~6  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 j}s/)}n|  
ascertainment of profit 确定利润 Zlh 2qq  
"Asia Clear" “亚洲结算系统” <6Y;VH^_  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 'W4v>0   
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 /Z!$bD  
Asian Development Fund [ADF] 亚洲发展基金 =3A4.nW  
Asian dollar bond 亚洲美元债券 >3B {sn}  
Asian dollar market 亚洲美元市场 /]j{P4  
Asian dollar rate 亚洲美元利率 @ <2y+_e  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 9L3P'!Z  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 c}|.U  
asked price 沽盘;喊价;索价;卖方报价 QA;,/iw`  
assessable income 应评税入息 :t9![y[=|  
assessable loss 应评税亏损 83 R_8  
assessable profit 应评税利润 m.`I}  
assessable value 应评税值 *{j;LA.BR#  
assessed profit 估定利润 -64 ;P9:A>  
assessed value 经评估价值 5mpql[v3P  
assessment 评税;评定;估价;评税单 y7CO%SA  
assessment number 评税编号;估价编号 XOQ0(e6  
assessment of additional tax 补加税评税 ?wv3HN  
assessment of performance 业绩评估;实绩评价 pY3/AO=  
Assessor 评税主任 3`vKEThY)  
asset price bubbles 资产价格泡沫 dY0W=,X$7T  
asset-backed securities 具资产保证的证券 6SE^+@jR  
assets accretion 资产增值 u9~Ncz  
assets and liabilities 资产与负债 T ,!CDm$=  
assets betterment statement 资产递增表;资产改进表 EA1&D^nT  
assets lending 实物放款;有抵押贷款 9+@z:j  
assets of the company passing on the death 死者去世时转移的公司资产 %saP>]o  
assets pledged as security for liabilities 用作负债抵押的资产 ?u:mscb  
assets portfolio 资产投资组合 ^E\n^D-RV  
assets price 资产价格 [A {o"zY  
assets quality 资产质素 !\d~9H%`B  
assets realization 资产变现 Xf#;`*5  
assets refinancing arrangement 资产再集资安排 `MCtm(<  
assets securitization 资产证券化 7t#Q8u?  
assets situated outside Hong Kong 在香港以外地方的资产 bXc*d9]  
assets stripping 削减资产;拆卖资产 N}NKQ]=  
assets value 资产值 w/*#TDR  
assignee 承让人 Vj1V;dHv  
assignment 转让;转让书;转让契 ni2 [K`  
assignment of interest 权益转让 B6TE9IoSb8  
assignment of letters patent and trade mark 专利证书及商标转让 ||TZ[l  
assignment of property 物业转让;物业转让书 I~YV&12  
assignment right 转让权 4:Ju|g]O  
assignor 转让人  "$J5cco  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 vL[IVBG^  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 X[$|I9  
associate member 附属会员 lfCr `[!E  
associated body corporate 相联法人团体 A Y<L8  
associated company 相联公司;联属公司 cfv: Ld m  
associated corporation 相联法团 &nVekE:!  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Bfo#N31F}  
公认会计师公会〔英国〕 LH+Bu%s  
Association of Futures Exchange Brokers 香港期货经纪协会 ik)u/r DW  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 hWFOed4C  
association of underwriters 承保人组织 0m.`$nlV-  
assumption of control 接管 5Uy *^C7M^  
assurance 担保;保险;转易;转易书 ;~$Q;m 1  
assurance of interest 权益的转易 <P0 P*>M  
at 19XX price 按一九XX年价格计算 toPFkc6`  
at a discount 按赔价计算;按贴水价格计算;打折扣 _yH">x<  
at a premium 按溢价计算;按升水价格计算 eFf9T@  
at call 通知付款;按通知 9ei'oZ  
at constant market price 按固定市价计算 rr(kFQ"  
at constant price 按固定价格计算 F !OD*]  
at cost 按成本计算 <3N\OV2  
at current market price 按当时市价计算;按现时市价计算 U,T#{  
at current price 按当时价格计算;按现时价格计算 s 72yu}  
at factor cost 按要素成本计算;按生产要素成本计算 xW9R -J \W  
at money-of-the-day price 按付款当日价格计算 83_mR*tGNp  
at or better 按指定或较佳价位〔买卖指令〕 KVEc:<|x  
at par 按面值计算;平价 TC'SDDX  
at sight 见票即付 e]; IQ|  
at the close 按收市盘 XVfUr\=,T  
at the opening 按开市盘  lFcHE c  
attestation 见证;见证条款 l*w'  O  
at-the-money option 平价期权 ~Eik&5 z  
attorney 受权人;受托代表人 ^qBm%R(  
attornment 新拥有人承认书 {c]dz7'?  
attributable profit 可归属利润 ;*FY+jM  
attributable share value 可归属股份价值 HfP<hQmN'  
Auckland Stock Exchange 奥克兰证券交易所 aL;zN%Tw  
auction 拍卖 UA6 C/  
auctioneer 拍卖商 B%tj-h(a  
audit 审计;核数 yV L >Ie/  
Audit Commission 审计署 [J eq ?X9  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] b%@9j;  
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〕 pjV70D8$A  
audit review 帐目审查  ('BB9#\t  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 i Pl/I  
audited account 审计帐目;经审计的帐目 [4B (rra  
audited annual account 经审计的周年帐目 m432,8 K3r  
audited balance sheet 经审计的资产负债表 |t3}>+"?z  
auditor 核数师;核数主任;审计师 <~v4BiQ3l^  
auditor's certificate 核数师证明书;审计师证明书 (=gqqOOl~  
auditor's report 核数师报告;审计师报告 YbWz!.WPe  
Aussie bond 澳元债券 [ 4IqHe  
austerity budget 紧缩预算 Wie0r@5E  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Zg4wd/y?  
Australia All Ordinaries Index 澳洲所有普通股票指数 O)&ME  
Australian Dollar [AUD] 澳元 :*|So5fs  
Australian Options Market 澳大利亚期权市场 F>[^m Xw  
Australian Securities Commission 澳洲证券事务监察委员会 7OXRR)]V  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 TI"Ki$jC  
Australian Stock Exchange 澳大利亚证券交易所 qf [J-"o  
Austrian Schilling [ATS] 奥地利先令 >oEFuwE  
authentication 认证;鉴证 ?=kH}'igq  
authority to purchase 委托购买证;委购书 YxU->Wi]G  
authorization 认可;核准;授权;授权书 mc,HliiJ  
authorization by direction 指示授权 Xfg?\j/  
authorization by instruction 指令授权 E J6|y'  
authorization by warrant 令状授权 <FZ*'F*M  
authorization of unit trust 单位信托的认可 2AxKB+c1`  
authorized agent 指定代理人 vZ=dlu_t  
authorized capital 法定资本 }>YEtA  
authorized clerk 出市员 H6 $pA^  
authorized dealer 认可交易商 $\20Vgu<  
authorized financial institution 认可财务机构 ~1,$  
authorized fund 认可基金 nvodP"iV  
authorized fund house 获授权的基金公司;认可基金公司 ,|UwZ_.  
authorized institution 认可机构 uBM%E OE  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 f=4q]y#& X  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Wp^ |=  
authorized insurer 获授权保险人;获认可承保人 y,<\d/YY@  
authorized investment 特准投资项目 ah!RQ2hDrV  
authorized person 获授权人 i(q a'*  
authorized representative 获授权代表 s cd}{Y  
authorized share capital 法定股本 MP Q?Q]'  
automated quotation system 自动报价系统 bD 1IY1  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] cI <T/~P  
自动交易系统〔香港期货交易所有限公司〕 5* ~E dT  
automatic adjustment mechanism 自动调整机制 W[73q>'  
automatic adjustment system 自动调整系统 7V~ gqum  
Automatic Clearing House 自动票据交换所 T(+*y  
automatic exchange rates accumulation system 自动化汇率累集系统 R}OjSiS\  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 a)/ }T  
automatic teller machine [ATM] 自动柜员机 <Lq.J`|+  
autopay 自动转帐 XJ7mvLM;  
available assets 可用资产 0IbR>zFg.  
available fiscal reserve 现存财政储备 {=y~O  
available profit 可用利润 emS7q|^  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 RUV:   
average 平均;平均数;海损 9NC'iFQ#  
average basic salary 平均基本薪金 1-pxM~Y  
average consumer expenditure 平均消费开支;一般消费开支 _w9 :([_  
average cost 平均成本 'd<1;Ayw  
average cost of land production 增辟土地平均成本 "Za'K+4  
average daily turnover 平均每日成交额 ~NwX,-ri  
average daily wage rate 平均每日工资率 l;;"v) C8  
average expenditure pattern 平均开支模式 lXrAsm$  
average growth rate 平均增长率 +~EFRiP]  
average net fixed assets 固定资产平均净值 H3BMN}K~  
average of relatives 相对价格平均数  'v&f  
average price 平均价格 >xm:?WR  
average propensity to consume 平均消费倾向;一般消费倾向 9,A HC2kn%  
average propensity to save 平均储蓄倾向;一般储蓄倾向 /2]=.bLwz  
average rate 平均率 E#M4{a1  
average revenue 平均收入;平均收益 uhr&P4EW  
average stock 平均库存;平均存货 +{ {'3=x9  
average yearly rent 平均年租 0BHSeO,  
avoidance of double taxation 避免双重课税 :*E#w"$,j  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
恩 不错 不过建议这些帖子发到一张里面 或者一张里面发5个字母单词 g{$F;qbkO  
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