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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: X5E '*W  
A share A股;甲类股份 Ggd lVi 2  
abatement of tax 减税;减扣免税额 )A83A<~  
ABN AMRO Bank N.V. 荷兰银行 #MM &BC  
above-the-line expenditure 线上项目支出;经常预算支出 =P_fv  
above-the-line receipt 线上项目收入;经常预算收入 %-^}45](q  
ABSA Asia Limited 南非联合亚洲有限公司 9/;{>RL=  
absolute change 绝对数值变更 cF.mb*$K  
absolute expenditure 实际开支 $N\+,?  
absolute guideline figure 绝对准则数字 M/w{&&  
absolute interest 绝对权益 g X/NtO %  
absolute order of discharge 绝对破产解除令 {[3YJkrM  
absolute profit margin 绝对利润幅度 bXl8v  
absolute value 实值;绝对值 l P0k:  
absolutely vested interest 绝对既得权益 iSd?N}2,I  
absorbed cost 已吸收成本;已分摊成本 ,C!n}+27  
absorption 吸收;分摊;合并 kMS5h~D[  
absorption rate 吸收率;摊配率;分摊率 0eA5zFU7  
ACB Finance Limited 亚洲商业财务有限公司 b>=7B6 Aw  
acceptable form of reciprocity 合理的互惠条件 {})y^L  
acceptable rate 适当利率;适当汇率 ZlM_ m >,o  
acceptance agreement 承兑协议 UX}*X`{  
acceptance for honour 参加承兑 3}4#I_<$F@  
acceptor 承兑人;接受人;受票人 @&:VKpu\  
acceptor for honour 参加承兑人 uX0 Bp8P  
accident insurance 意外保险 p":@>v?  
Accident Insurance Association of Hong Kong 香港意外保险公会 )k%M.{&bji  
accident insurance scheme 意外保险计划 s`Vf+ l0  
accident year basis 意外年度基准 AF[>fMI  
accommodation 通融;贷款 qBiyGlu4  
accommodation bill 通融票据;空头票据 <JH9StGGc?  
accommodation party 汇票代发人 twv lQ|  
account balance 帐户余额;帐户结余 q%.bnF/Yd  
account book 帐簿 4<yK7x  
account collected in advance 预收款项 '^1o/C  
account current book 往来帐簿 $h]NXC6J  
account of after-acquired property 事后取得的财产报告 RUc\u93n  
account of defaulter 拖欠帐目 *R!]47Y d  
account payable 应付帐款 00qZw?%K  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 QZ0R:TY  
account receivable 应收帐款 w{P6i<J  
account receivable report 应收帐款报表 yM17H\=  
account statement 结单;帐单;会计财务报表 C 38XQLC  
account title 帐户名称;会计科目 | XLFV  
accountant's report 会计师报告 &<{}8/x8(  
Accountant's Report Rules 会计师报告规则 YAMfP8S  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Xoi9d1fO  
Accounting Arrangements 《会计安排》 [Pqn 3I[  
accounting basis 会计基础 -7 L  
accounting by Official Receiver 破产管理署署长呈交的帐目 thQ J(w  
Accounting Circular 《会计通告》 +/Z0  
accounting class 会计类别 P8]ORQ6 ZF  
accounting date 记帐日期;会计结算日期 C,='3^Nc  
accounting for money 款项核算 ReqE?CeV  
Accounting Officer 会计主任 /fC\K_<N  
accounting period 会计报告期;会计期 MBv/  
accounting policy 会计政策;会计方针 LH.%\TMN$  
accounting practice 会计惯例 4]u,x`6C  
accounting principle 会计准则 w=$'Lt!  
accounting record 会计记录 JP_kQ  
accounting report 会计报告 N4+g("  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 L`pY27 |  
Accounting Society of China 中国会计学会 UhA_1A'B  
accounting statement 会计报表 ul$omKI$}  
accounting system 会计制度;会计系统 HYFN?~G  
accounting transaction 会计事项;帐务交易 g`.{K"N>!  
accounting treatment 会计处理 Avd *~  
accounting year 会计年度 X=#It&m%s  
accretion 增值;添加 2@5A&b  
accrual 应计项目;应累算数目 ywe5tU  
accrual basis 应计制;权责发生制 2moIgJ   
accrual basis accounting 应计制会计;权责发生制会计 ytob/tc  
accrue 应累算;应计 Ir>2sTrm  
accrued benefit 应累算利益 mR!rn^<l  
accrued charges 应计费用 :OX$LCi  
accrued cumulative preference share dividend 应累算的累积优先股股息 >OTl2F}4 !  
accrued expenses 应累算费用 [nC4/V+-  
accrued interest payable 应付利息;应计未付利息 $&Ac5Zo%}  
accrued interest receivable 应收利息;应计未收利息 +qZc} 7rJF  
accrued right 累算权益 1zR/HT  
accruing profit 应累算的利润 ac3_L$X[  
accumulated fiscal reserve 累积财政储备 2gH _$  
accumulated profit 累积利润;滚存溢利 m/KjJ"s,  
accumulated reserve 累积储备 ,=x RoXYB}  
accumulation of surplus income 累积收益盈余 ?}v}U^  
acquired assets 既得资产 GGp{b>E+ #  
acquisition 收购;购置;取得 0hb/`[Q  
acquisition cost 购置成本 5C* ?1& !  
acquisition expenses 购置费用 >z5Oy  
acquisition of 100% interest 收购全部股权 y78z>(jV  
acquisition of control 取得控制权 b<8q 92F  
acquisition of fixed assets 购置固定资产 >0 7shNX  
acquisition of shell “买壳” >waN;&>/  
acquisition price 收购价 %/X2 l  
act of God 天灾 }oV3EIH  
acting partner 执事合伙人 !b'IfDp[-!  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ^}tL nF  
active partner 积极参与的合伙人 4xpj<  
active trading 交投活跃 h9U+ %=^O  
actual circulation 实际流通 J/= +r0c  
actual cost 实际成本 q1P :^<[  
actual expenditure 实际开支;实际支出 =J`gGDhGY-  
actual income 实际入息;实际收入;实际收益 !4_!J (q%  
actual market 现货市场 m_(E(_  
actual price 现货价;实际价格 V15q01bE#  
actual profit 实际利润 G}s;JJax  
actual quotation 实盘;实际价位;实际报价 1"M"h_4  
actual year basis 按实际年度计算 3 L*+8a  
actuals 实货 pAMo XJ`  
actuarial investigation 精算调查 (e 0_RQ  
actuarial principle 精算原则 jm4)gmC  
actuarial report 精算师报告 sK#H4y+<  
Actuarial Society of Hong Kong 香港精算学会 hl*MUD,  
actuarial valuation 精算师估值 eS* *L 3  
actuary 精算师 ;r%<2(  
ad referendum agreement 暂定协议;有待覆核的协定 2NyUmJ42  
ad valorem duty 从价税;按值征税 EQ6l:[  
ad valorem duty system 从价税制 icU"Vyu  
ad valorem fee 从价费 c 3}x)aQ  
ad valorem tariff 从价关税 cgzy0$8dj\  
additional allowance 额外免税额 L,O>6~9:^1  
additional amount for unexpired risk 未过期风险的额外款额 ]X/O IfdWe  
additional assessable profit 补加应评税利润 vi^z5n  
additional assessment 补加评税 >'ie!VW@  
additional commitment 额外承担 f(^33k  
additional commitment vote 额外承担拨款 ^NY+wR5Sn  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <\+Po<)3j  
additional dependent parent allowance 供养父母额外免税额 fmtuFr^a1  
additional provision 额外拨款 yY'gx|\  
additional stamp duty 附加印花税 pb~Ps#"Zg  
additional tax 补加税罚款;补加税款 PkjT&e)  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 -6(h@F%E  
adjudged bankrupt 被裁定破产 gv`%Z8u(  
adjudicated bankrupt 裁定破产人 U`:lAG  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 8u4gx<;O  
adjudication of bankruptcy 裁定破产;宣告破产 q$ bHO  
adjudication of insolvency 裁定无力偿还债务 i?lX,9%  
adjusted actual 经调整的实数;调整后的实数 Y"r3i]  
adjusted current assets 经调整的流动资产;调整后的流动资产 58qaA\iw  
adjusted figure 经调整的数字;调整后的数额 o-L|"3 P  
adjusted liabilities 经调整的负债;调整后的负债 ^ b=5 6~[  
adjusted loss 经调整的亏损;调整后的亏损 EPQ&?[6  
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 M4R%Gr,La  
adjusted profit 经调整的利润;调整后的利润 M0Lon/%  
adjusted surplus 经调整的盈余额;调整后的盈余额 b(g_.1[  
adjusted value 经调整的价值;调整后的价值 Ar\IZ_Q  
adjustment 调整;修订;理算〔保险〕 >+zAWK9  
adjustment centre 调剂中心 U+:S7z@j?  
adjustment lag 调整过程的时间差距;调整时差 u!hqq^1  
adjustment mechanism 调整机制 Bidqf7v  
adjustment of loss 亏损调整 6(\q< fx  
adjustment process 调整过程;调整程序 q] 2}UuM|U  
adjustment range 调整幅度 Sr4dY`V*:z  
administered exchange rate 受管制汇率 W ]a7&S  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 8h55$j  
administration expenses 行政费用 y.L|rRe@P  
administration fee 手续费;行政费 Wh#os,U$  
administration in bankruptcy 破产管理 ,| $|kO/  
administration order 遗产管理令 40`9t Xn  
administrator 管理人;遗产管理人 l=Vowx.$2f  
administrator of the estate 遗产管理人 nC-c8y  
admission of debt 债项承认书 dY/|/eOt<K  
admission of proof 接纳债权证明 %iHyt,0v2  
advance 放贷款项;垫付款项;预支款项;预付款项 [GcA.ABz  
advance account 暂支帐目;预付款帐户 A}az m>  
advance compensation 预付补偿金 d,Im&j_Z  
advance from shareholder 股东垫款 !~6'@UYo  
advance pending reimbursement 预支以待日后付还 z:0-aDe M  
advanced economy 先进经济体系 K * xM[vO  
advancement 预付;预付财产 B^E2UNRA  
advances warrant 垫款令 8A`p  
advancing 贷出 q g) Af  
adverse balance 逆差 6$xo# }8  
adverse exchange 逆汇 D4YT33$tC  
advertisement addressed to shareholders 在报章刊登的致股东通告 WM~J,`]J  
advice for collection 托收通知书 }TXp<E"\  
advice of drawing 提款通知书;汇票通知书 &!3VqHQ`  
advice of payment 付款通知 `kaR@t  
Advisory Committee [Securities and Futures Commission] a!s.850@  
谘询委员会〔证券及期货事务监察委员会〕 ymzPJ??!  
Advisory Committee on Diversification 经济多元化谘询委员会 <z~2d  
affidavit 誓章;遗产申报誓章 HYa$EE2  
affidavit of no receipt 述明无收款的誓章 hlABu)B'1  
affiliate 联号;联营公司;附属公司 j TB<E=WC  
affiliated company 附属公司;联号;联营公司 4GmSG,]  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 4]|9!=\  
affordability 负担能力 ~ wJ3AqNC?  
African Development Bank [AfDB] 非洲开发银行 wj5qQ]WC  
after-acquired property 事后取得的财产 2 zmQp  
after-hours dealing 市后交易 mR!&.R?  
after-tax profit 税后盈利;税后利润;税后溢利 b |o`Q7Hj  
agency agreement 代理协议 yg-L^`t+B5  
agency expenses 代理机构的开支 %zIl_/s  
agency fee 代理费 S'v V"  
Agency Law 《代理法》 y \mutm  
agent 代理人;承销人 a:(: :m  
agent of company 公司代理人 "(HA9:  
agent's fee 代理人费;经纪费 |wyJh"4!  
aggregate 总计;总数;总体数字 b a1$kU  
aggregate amount 总款额;总额 l,^i5t'  
aggregate assets and liabilities 总体资产与负债 8Izn'>"  
aggregate at constant price 按固定价格计算的总体数字 4EaS g#  
aggregate demand 总需求 cq@_*:~Or  
aggregate gross position 总持仓量 L*SSv wSL  
aggregate limit 总限额 7Y_fF1-wY  
aggregate of salaries tax 合计薪俸税 m=("N  
aggregate performance 总体表现;总体业绩 Sm*Jysy`  
aggregate supply 总体供应 x):k#cu[L  
aggregate surplus 总盈余 76u/WC>B  
aggregate total 整体总额 Bsih<`KF^  
aggregate value 总值;合计价值 S1x.pLHj8  
aggregated basis 合计基准 *'AS^2'  
aggregated net chargeable income 合计应课税入息实额 D:RBq\8  
aggregation 合并计算;合计;总和 u+I r:k  
aggregation of incomes of husband and wife 夫妇入息合并计算 /w}B07.  
aggregation of property 财产的总和 D=q;+,Pc  
agio 差价;贴水 O[5_ 9W 4  
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》 tehI!->l  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment F'Y 2f6B  
《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》 `lV  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 9FIe W[  
《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》 jU3;jm.)  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment |4?}W ,  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 CLFxq@%nu~  
agreement for a settlement 授产协议 -KU)7V  
agreement for assignment 转让协议 3_j C sX  
agreement for sale 售卖协议;买卖协议 U`8^N.Snrp  
agreement for sale and purchase 买卖协议 G2[IO $  
agreement for the payment of interest 支付利息协议 SCt=OdP=  
agreement for the repayment of money 还款协议 }?Yr>ZRi  
agreement of reinsurance 再保险协议 N8MlT \+r  
Agricultural Bank of China 中国农业银行 c|!A?>O?i  
air passenger departure tax 飞机乘客离境税 zvK5Zxl  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 8KL_PwRX_f  
airport tax 机场税 +{=_|3(  
alcohol duty 酒精税 \+evZ{Pu  
alienation 让与;让渡;转让 y}:)cA~o(y  
alimony 生活费;赡养费 H2FFw-xW  
All Ordinaries Index [AOI] 所有普通股指数 DESViQM  
all risks 全险;综合险 LGo@F;!n  
All Sales Record for Stock Market 《股票市场成交报告》 +~i+k~{`H  
Allied Capital Resources Limited 新联财务有限公司 A 4W  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 y T1Qep  
allocation letter 拨款信件 /i~^LITH  
allocation of fund 分配款项;预留款项 lu@>?,<  
allocation of profit 利润分配;溢利分配 SJ WP8+  
allocation warrant 拨款令 'Kso@St`o  
allotment 分配;配股 E23 Yk?"  
allotment notice 股份配售通知;配股通知 4W//Oc@e  
allotment of shares 股份分配 XnI ;7J  
allowable 可获宽免;免税的 "jQe\  
allowable business loss 可扣除的营业亏损 "<jEI /  
allowable expenses 可扣税的支出 mZ0oa-Iy  
allowance 免税额;津贴;备抵;准备金 % Dr4~7=7a  
allowance for debts 债项的免税额 a@_Cx  
allowance for depreciation by wear and tear 耗损折旧免税额 :C:N]6_{SZ  
allowance for funeral expenses 殡殓费的免税额 >$S,>d_k`  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 yzM+28}L<I  
allowance for repairs and outgoings 修葺及支出方面的免税额 eE.5zXU3R  
allowance to debtor 给债务人的津贴 KZ<RDXVT  
alteration of capital 资本更改 )T};Q:  
alternate trustee 候补受托人 cLyuCaH>c  
amalgamation 合并 ]htZ!; 8J  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >%p m "+h{  
ambit of charges 征税范围;收费范围 5c}9  
amended valuation 经修订的估值 : ! iPn%  
American Commodities Exchange 美国商品交易所 >&TnTv?I  
American Express Bank Limited 美国运通银行 EDidg"0p  
American Stock Exchange 美国证券交易所 6nWx>R<  
amortization 摊销 #G , *j  
amount due from banks 存放银行同业的款项 Pdm6u73  
amount due from banks abroad 存放海外银行同业的款项 L..X)-D2 n  
amount due from holding companies 控股公司欠款 `2(R}zUHN  
amount due from local banks 存放本港银行同业的款项 D "] [&m  
amount due to banks 银行同业的存款 `2mbF ^-4  
amount due to banks abroad 海外银行同业的存款 ZAM+4#@  
amount due to holding companies 控股公司存款 +S5_J&~  
amount due to local banks 本港银行同业的存款 r(in]7  
amount due to outport banks 外埠银行同业的存款 ]20 "la5  
amount for note issue 发行纸币的款额 >pH775I=  
amount of bond 担保契据的款额 !{ESeBSCG  
amount of consideration 代价款额 gy,TT<1)  
amount of contribution 供款数额 Ualq>J5-m-  
amount of indebtedness 负债款额 _hyxKrm' 6  
amount of principal of the loan 贷款本金额 aEqI51I  
amount of rates chargeable 应征差饷数额 n40MP5RxY  
amount of share capital 股本额 k]/6/s\  
amount of sums assured 承保款额 $@qs(Xwr  
amount of variation 变动幅度 <sCq x/L  
amount of vote 拨款数额 !E:Vn *k;  
amount payable 应付款额 ,fG_'3wb  
amount receivable 应收款额 4bFVyv  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 R5;eR(24G  
analysis 分析 F/od,w9_  
ancillary risk 附属风险 ~q T1<k  
annual account 周年帐目;周年帐目报表;年度决算;年结 yDyeP{  
annual accounting date 年结日期 lQ<n dt~  
annual allowance 每年免税额;年积金;年度津贴;年津 zI:5I@ X  
annual balance 年度余额 d,rEEc Y  
annual disposable income 每年可动用收入 *JC{G^|Y  
annual estimates 周年预算 C.B}Py+   
annual fee 年费 WKIiJ{@L  
annual general meeting 周年大会 .SV3<)  
annual growth rate 年增率;每年增长率 X@AkA9'fq  
annual long-term supplement 长期个案每年补助金 s^?sJUj  
annual pensionable emolument 可供计算退休金的年薪 @oc%4~zl  
annual report 年报 ;1g-z]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +j: Ld(  
annual return 周年报表;周年申报表;每年报税表格 _t;VE06Xjs  
Annual Return Rules 《周年报表规则》 V =aoB Z  
annual review of consumer prices 每年消费物价回顾 Y7V&zF{  
annual roll-forward basis 逐年延展方式 [`-O-?=  
annual salary 年薪 8!%"/*P$  
annual statement 年度报表;年度决算表 ~W*j^+T"  
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 &aAo:pj  
annuitant 年金受益人 -%V-'X5  
annuity 年金 U9fF;[g  
annuity contract 年金合约 4x{ti5Y0  
annuity on human life 人寿年金 S1= JdN  
antecedent debt 先前的债项 fQ.>G+0 I>  
ante-dated cheque 倒填日期支票 jG(~9P7  
anticipated expenditure 预期开支 RGA*7  
anticipated net profit 预期纯利 5m7Ax] \  
anticipated revenue 预期收入 I nK)O ';  
anti-inflation measure 反通货膨胀措施 V\`= "  
anti-inflationary stance 反通货膨胀立场 3pv1L~ ZI  
apparent deficit 表面赤字 L8tLW09  
apparent financial solvency 表面偿债能力 ^RAFmM#F  
apparent partner 表面合伙人 G{Enh<V  
application for personal assessment 个人入息课税申请书 g7z9i[  
application of fund 资金应用 JR<-'  
application to release as liquidator and to destruct the books of accounts and documents .d!*<`S|  
申请免除清盘人职务及毁灭帐簿与文件 n9/0W%X>  
appointed actuary 委任精算师 HWfX>Vf>}k  
appointed auditor 委任核数师;委任审计师 =egi?Ne  
appointed trustee 委任的受托人 k\<Ln w  
appointer 委任人 N b[o6AX  
apportioned pro rata 按比例分摊 0\ w[_H  
apportionment 分配;分摊 *#^1rKGWK  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qq_,"~  
apportionment formula 分摊方程式 ^`MDP`M;  
apportionment of estate duty 遗产税的分摊 ~d `4W<1a  
appraisal 估价;评估 }<h. chz,  
appreciable growth 可观增长 /P"\ +Qp  
appreciable impact 显着影响 Ib8{+j  
appreciable increase 可观增长 khIa9Nm  
appreciation 增值;升值 ViT 5Jn7  
appreciation against other currencies 相对其他货币升值 >@Vr'kg+V  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [=F |^KL  
appreciation tax 增值税 Jo$Dxa z  
appropriation 拨款;拨用;拨付 ;/q6^Nk3A  
appropriation account 拨款帐目 vl~   
Appropriation Bill 拨款法案 `srZ#F5  
appropriation-in-aid system 补助拨款办法 .) ;:K  
approved assets 核准资产 &p4<@k\L  
approved basket stock 认可一篮子证券 AX RNV  
approved budget 核准预算 }/r%~cZ  
approved charitable donation 认可慈善捐款 U*:'/.  
approved charitable institution 认可慈善机构 eniR}  
approved currency 核准货币;认可货币 AR6vc  
approved estimates 核准预算 p}7&x[fTLk  
approved estimates of expenditure 核准开支预算 P}QbxkS 8  
approved overseas insurer 核准海外保险人 9ufs6 z  
approved overseas trust company 核准海外信托公司 h:sG23@=  
approved pooled investment fund 核准汇集投资基金 r K)  
approved provident fund scheme 认可公积金计划 pP,bW~rk  
approved provision 核准拨款 HYmUxheN2  
approved redeemable share 核准可赎回股份 }V;]c~Q/H  
approved regional stock 认可地区性证券 5w{pX1z1  
approved retirement scheme 认可退休金计划 Y mjS!H  
approved subordinated loan 核准附属贷款 u`@FA?+E1  
arbitrage 套戥;套汇;套利 R0<Vd"  
arbitrageur 套戥者;套汇者 N`6|Y  
arbitrary amount 临时款项 ,6Q-k4_  
arrangement 措施;安排;协定 l*H"]6cXRL  
arrears 欠款 n1(X%%2  
arrears of pay 欠付薪酬 &)jZ|Q~  
arrears of revenue 逾期未收税款;逾期未收的帐项 J}\]<aC  
articles of association 组织章程;组织细则;组织章程细则 4F6o  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 /-4B)mL  
ascertainment of profit 确定利润 %\&dFwb  
"Asia Clear" “亚洲结算系统” x.Ml~W[  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 p=gUcO8  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 7zZ|=W?&{  
Asian Development Fund [ADF] 亚洲发展基金 : X|7l?{xW  
Asian dollar bond 亚洲美元债券 `3oP^#  
Asian dollar market 亚洲美元市场 :?k=Yr  
Asian dollar rate 亚洲美元利率 mJR T+SZ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 @\}36y  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 j1+Y=@MA  
asked price 沽盘;喊价;索价;卖方报价 zL8A?G)= M  
assessable income 应评税入息 @2*6+w_Ae  
assessable loss 应评税亏损 tgA |Vwwk  
assessable profit 应评税利润 &ru0i@?)  
assessable value 应评税值 Rj`Y X0?+  
assessed profit 估定利润 S`w)b'B!M  
assessed value 经评估价值 !PIdw~YC  
assessment 评税;评定;估价;评税单 <j3HT"^[D  
assessment number 评税编号;估价编号 +qf{ '|H  
assessment of additional tax 补加税评税 hO@3-SRa,k  
assessment of performance 业绩评估;实绩评价 y<d#sv(s  
Assessor 评税主任 Asu"#sd  
asset price bubbles 资产价格泡沫 Lo9?,^S  
asset-backed securities 具资产保证的证券 Vnb#N4vR  
assets accretion 资产增值 3[Iw%% q  
assets and liabilities 资产与负债  )6+W6:  
assets betterment statement 资产递增表;资产改进表 AI;=k  
assets lending 实物放款;有抵押贷款 F &}V65  
assets of the company passing on the death 死者去世时转移的公司资产 ~U+'3.Wo  
assets pledged as security for liabilities 用作负债抵押的资产 0|;=mYa4M  
assets portfolio 资产投资组合 rNyK*Wjt  
assets price 资产价格 MV \zwH  
assets quality 资产质素  U~t(YT  
assets realization 资产变现 cpnwx1q@  
assets refinancing arrangement 资产再集资安排 ,m]q+7E  
assets securitization 资产证券化 #?6RoFgMe  
assets situated outside Hong Kong 在香港以外地方的资产 Tj9q(Vq  
assets stripping 削减资产;拆卖资产 e*s{/a?,  
assets value 资产值 h cXqg  
assignee 承让人 B{ "<\g  
assignment 转让;转让书;转让契 .p>8oOp  
assignment of interest 权益转让 nTKfwIeg5  
assignment of letters patent and trade mark 专利证书及商标转让 =>*N W9c  
assignment of property 物业转让;物业转让书 )aSkUytg"  
assignment right 转让权 epyfgg MT  
assignor 转让人  c @fc7  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 <-}\V!@E!  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 C ,hsr  
associate member 附属会员 vrbh+  
associated body corporate 相联法人团体 e*H$c?7NL  
associated company 相联公司;联属公司 Din)5CxFX  
associated corporation 相联法团 K^ \9R  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 'DQyB`V2y  
公认会计师公会〔英国〕 pASVnXJZ  
Association of Futures Exchange Brokers 香港期货经纪协会 n\Ixv  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 S &u94hlC  
association of underwriters 承保人组织 m.1BLN[9  
assumption of control 接管 >,3 3Jx  
assurance 担保;保险;转易;转易书 xK3;/!\`  
assurance of interest 权益的转易 Kx0dOkE  
at 19XX price 按一九XX年价格计算 eVXbYv=gJ@  
at a discount 按赔价计算;按贴水价格计算;打折扣 idy:Jei}  
at a premium 按溢价计算;按升水价格计算 .SN]hLV5  
at call 通知付款;按通知 T 1=M6iJ  
at constant market price 按固定市价计算 :TI1tJS~*  
at constant price 按固定价格计算 *cIXae^Y7  
at cost 按成本计算 <b I,y_<K  
at current market price 按当时市价计算;按现时市价计算 ? Q}{&J  
at current price 按当时价格计算;按现时价格计算 VIzZmd  
at factor cost 按要素成本计算;按生产要素成本计算 q?&&:.H"?5  
at money-of-the-day price 按付款当日价格计算 rI/KrBM  
at or better 按指定或较佳价位〔买卖指令〕 2-84  
at par 按面值计算;平价 mX^RSg9E}  
at sight 见票即付 zn|}YovY+  
at the close 按收市盘 5Y^ YKV{  
at the opening 按开市盘 )3sb 2 #  
attestation 见证;见证条款 @4$E.q<0  
at-the-money option 平价期权 +$5^+C\6A  
attorney 受权人;受托代表人 K<GCP2  
attornment 新拥有人承认书 W6Pg:Il7  
attributable profit 可归属利润 C.<4D1}P  
attributable share value 可归属股份价值 bAp`lmFI  
Auckland Stock Exchange 奥克兰证券交易所 \ua.%|  
auction 拍卖 g\'sGt3O  
auctioneer 拍卖商 2|BE{91  
audit 审计;核数 F1>,^qyG6  
Audit Commission 审计署 ^ a:F*<D  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] kx[8#+P  
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〕 E<dN=#f6  
audit review 帐目审查 &&O=v]6,V  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 2uVm?nm  
audited account 审计帐目;经审计的帐目 4a-wGx#h  
audited annual account 经审计的周年帐目 .Ko`DH~!,C  
audited balance sheet 经审计的资产负债表 x5ia<V>=d  
auditor 核数师;核数主任;审计师 2+PIZ6=hN  
auditor's certificate 核数师证明书;审计师证明书 0P(}e[~Z  
auditor's report 核数师报告;审计师报告 M_K&x-H0  
Aussie bond 澳元债券 )f Rh^6  
austerity budget 紧缩预算 5S LF1u;  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 {Hu0  
Australia All Ordinaries Index 澳洲所有普通股票指数  >pKI'  
Australian Dollar [AUD] 澳元 Sf9+TW  
Australian Options Market 澳大利亚期权市场 #x21e }Li  
Australian Securities Commission 澳洲证券事务监察委员会 bxs@_fH  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 z61 o6mb  
Australian Stock Exchange 澳大利亚证券交易所 $G3P3y: [  
Austrian Schilling [ATS] 奥地利先令 -|mABHjx*  
authentication 认证;鉴证 *?{)i~  
authority to purchase 委托购买证;委购书 $`%.Y&A  
authorization 认可;核准;授权;授权书 RS~oSoAE  
authorization by direction 指示授权 |UG)*t/  
authorization by instruction 指令授权 T[~X~dqwn"  
authorization by warrant 令状授权 [z\*Zg  
authorization of unit trust 单位信托的认可 :[doYizk:  
authorized agent 指定代理人 o=ex{g(3  
authorized capital 法定资本 6k2~j j1d  
authorized clerk 出市员 Y2Bu,/9^  
authorized dealer 认可交易商 A@UnrbX:  
authorized financial institution 认可财务机构 bPNsy@"6  
authorized fund 认可基金 a'BBp6  
authorized fund house 获授权的基金公司;认可基金公司 1Q<a+ l  
authorized institution 认可机构 Yh=Zn[ U  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 eo!z>9#.  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 X`&E,;bIb  
authorized insurer 获授权保险人;获认可承保人 3?:}lY<,  
authorized investment 特准投资项目 ",a fv{C  
authorized person 获授权人 m`Z4#_s2  
authorized representative 获授权代表 C}CX n X  
authorized share capital 法定股本 lI9 3{!+>  
automated quotation system 自动报价系统 5s;#C/ZZ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] c!zu0\[Id  
自动交易系统〔香港期货交易所有限公司〕 W8)GT`\  
automatic adjustment mechanism 自动调整机制 f&:g{K  
automatic adjustment system 自动调整系统 qp Z ".  
Automatic Clearing House 自动票据交换所 eX\t]{\oC  
automatic exchange rates accumulation system 自动化汇率累集系统 j.o)!S A  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 9E5B.qlw$l  
automatic teller machine [ATM] 自动柜员机 FE`J.aw^X  
autopay 自动转帐 XZhhr1-<a  
available assets 可用资产 uJQeZEe  
available fiscal reserve 现存财政储备 /=%4gWtr  
available profit 可用利润 >|<6s],v  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 J{H475GqiT  
average 平均;平均数;海损 }U9e#>e x  
average basic salary 平均基本薪金 d<]/,BY'  
average consumer expenditure 平均消费开支;一般消费开支 )j](_kvK  
average cost 平均成本 7r>^_aW  
average cost of land production 增辟土地平均成本 Ex<loVIrP$  
average daily turnover 平均每日成交额 I8m(p+Z=  
average daily wage rate 平均每日工资率 /Mv'fich(  
average expenditure pattern 平均开支模式  m{~r6@  
average growth rate 平均增长率 YV+e];s  
average net fixed assets 固定资产平均净值 B6BOy~B0  
average of relatives 相对价格平均数 QFMS]  
average price 平均价格 Z EW`?6  
average propensity to consume 平均消费倾向;一般消费倾向 K|iNEhuc  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Z=#!FZ{  
average rate 平均率 "QMHY\C  
average revenue 平均收入;平均收益 Epx.0TA=t  
average stock 平均库存;平均存货 t;'__">:q  
average yearly rent 平均年租 _v-sb(* J  
avoidance of double taxation 避免双重课税 jsuQ R  
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 cng 1k  
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