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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: UHxE)]J  
A share A股;甲类股份 D{4YxR PX  
abatement of tax 减税;减扣免税额 XW s"jt  
ABN AMRO Bank N.V. 荷兰银行 :2-pjkhiwY  
above-the-line expenditure 线上项目支出;经常预算支出 R&';Oro  
above-the-line receipt 线上项目收入;经常预算收入 qfz8jY]  
ABSA Asia Limited 南非联合亚洲有限公司 xD[Gq%  
absolute change 绝对数值变更 / iV}HV0  
absolute expenditure 实际开支 hcbv;[bG  
absolute guideline figure 绝对准则数字 A\#P*+k0  
absolute interest 绝对权益 S'B|>!z@  
absolute order of discharge 绝对破产解除令 Xo*%/0q'  
absolute profit margin 绝对利润幅度 _({A\}Q|  
absolute value 实值;绝对值 mJ`A_0  
absolutely vested interest 绝对既得权益 {aJJ `t  
absorbed cost 已吸收成本;已分摊成本 _}VloiY  
absorption 吸收;分摊;合并 )V:]g\t  
absorption rate 吸收率;摊配率;分摊率  n>`as  
ACB Finance Limited 亚洲商业财务有限公司 'ao"9-c  
acceptable form of reciprocity 合理的互惠条件 s)2fG\1  
acceptable rate 适当利率;适当汇率 Ch%m  
acceptance agreement 承兑协议 -O!Zxg5x  
acceptance for honour 参加承兑 OdY=z!Fls  
acceptor 承兑人;接受人;受票人 m[@Vf9  
acceptor for honour 参加承兑人 ;~u{56  
accident insurance 意外保险 pBP.x#|  
Accident Insurance Association of Hong Kong 香港意外保险公会 (%o2jroQ#  
accident insurance scheme 意外保险计划 0`A~HH}  
accident year basis 意外年度基准 X2i}vjkY  
accommodation 通融;贷款 k`p74MWu  
accommodation bill 通融票据;空头票据 ]t*[%4  
accommodation party 汇票代发人 \Z/)Y;|mi0  
account balance 帐户余额;帐户结余 ]&{ci  
account book 帐簿 @L:>!<  
account collected in advance 预收款项 01. &> Duw  
account current book 往来帐簿 9Xo[(h)5d  
account of after-acquired property 事后取得的财产报告 zC:wNz@zK  
account of defaulter 拖欠帐目 /?1nHBYPM  
account payable 应付帐款 dwv6;x  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 qTo-pA G`  
account receivable 应收帐款 ;h" P{fF   
account receivable report 应收帐款报表 z.VyRBi0  
account statement 结单;帐单;会计财务报表 _fP&&}  
account title 帐户名称;会计科目 R$Tp8G>j  
accountant's report 会计师报告 `VL}.h  
Accountant's Report Rules 会计师报告规则 #I3$3^0i#  
accounting and auditing procedure 会计与审计程序;会计与核数程序 S#Sb]  
Accounting Arrangements 《会计安排》 13&0rLS  
accounting basis 会计基础  g}U3y'  
accounting by Official Receiver 破产管理署署长呈交的帐目 JHJ~X v  
Accounting Circular 《会计通告》 Q\,o :ZU_  
accounting class 会计类别 TbF4/T1b  
accounting date 记帐日期;会计结算日期 k` (jkbEZ  
accounting for money 款项核算 5 `RiS]IO]  
Accounting Officer 会计主任 [e4]"v`N  
accounting period 会计报告期;会计期 rJInj>|{=  
accounting policy 会计政策;会计方针 eBO@7F$  
accounting practice 会计惯例 *d',Vuv&[  
accounting principle 会计准则 d'Axum@  
accounting record 会计记录 u}|%@=xn  
accounting report 会计报告 .ol'.t ,S  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 T!}[yW  
Accounting Society of China 中国会计学会 UD y(v]  
accounting statement 会计报表 *8tI*Pus  
accounting system 会计制度;会计系统 cFF*Z=L _  
accounting transaction 会计事项;帐务交易 9A7@ 5F  
accounting treatment 会计处理 "h7tnMS  
accounting year 会计年度 ) (Tom9 ^  
accretion 增值;添加 H<G4O02i_  
accrual 应计项目;应累算数目 3TZ*RPmFRm  
accrual basis 应计制;权责发生制 kY&h~Q  
accrual basis accounting 应计制会计;权责发生制会计 =@5x"MOz  
accrue 应累算;应计 v^7LctcVm  
accrued benefit 应累算利益 EK$Kee}~  
accrued charges 应计费用 vHE^"l5v  
accrued cumulative preference share dividend 应累算的累积优先股股息 + EM_TTf4  
accrued expenses 应累算费用 &h,5:u  
accrued interest payable 应付利息;应计未付利息 }/,CbKi,+  
accrued interest receivable 应收利息;应计未收利息 on7I l  
accrued right 累算权益 q(5+xSg"gK  
accruing profit 应累算的利润 P0-Fc@&Y  
accumulated fiscal reserve 累积财政储备 x/ :4 {  
accumulated profit 累积利润;滚存溢利 :ECi+DxBK  
accumulated reserve 累积储备 }V|{lvt.  
accumulation of surplus income 累积收益盈余 sW^a`VM  
acquired assets 既得资产 rqlc2m,<-p  
acquisition 收购;购置;取得 ^U8r0]9  
acquisition cost 购置成本 ^:jN3@ Q%  
acquisition expenses 购置费用 eb8w~   
acquisition of 100% interest 收购全部股权 s $*'^:   
acquisition of control 取得控制权 x)_@9ldYv  
acquisition of fixed assets 购置固定资产 <_./SC  
acquisition of shell “买壳” ;!T{%-tP  
acquisition price 收购价 ?n\*,{9  
act of God 天灾 @E53JKYhY  
acting partner 执事合伙人 P~FUS%39"o  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Fv)7c4  
active partner 积极参与的合伙人 qJ_1*!!91  
active trading 交投活跃 Sm2>'C  
actual circulation 实际流通 8Z2.`(3c[  
actual cost 实际成本 JkA|Qdj~Mr  
actual expenditure 实际开支;实际支出 $Vv}XMxw  
actual income 实际入息;实际收入;实际收益 S? 0)1O  
actual market 现货市场 :b,^J&~/)1  
actual price 现货价;实际价格 N|2y"5  
actual profit 实际利润 i$KpDXP\  
actual quotation 实盘;实际价位;实际报价 OlQ,Ce  
actual year basis 按实际年度计算 S|GWcSg  
actuals 实货 W];EKj,3W  
actuarial investigation 精算调查 &wetzC )  
actuarial principle 精算原则 1 Ee>S\9t  
actuarial report 精算师报告 e[t<<u3"  
Actuarial Society of Hong Kong 香港精算学会 41 vL"P K  
actuarial valuation 精算师估值 2n`Lg4=  
actuary 精算师 v}v 5  
ad referendum agreement 暂定协议;有待覆核的协定 d= ]U_+  
ad valorem duty 从价税;按值征税 s Fgadz6O  
ad valorem duty system 从价税制 bxXiQa  
ad valorem fee 从价费 ~ekh1^evu  
ad valorem tariff 从价关税 vY*\R0/a  
additional allowance 额外免税额 8S;CFyT\n  
additional amount for unexpired risk 未过期风险的额外款额 ]^\8U2q}  
additional assessable profit 补加应评税利润 V8z`qEPM  
additional assessment 补加评税 7e&\{*  
additional commitment 额外承担 m$$?icA  
additional commitment vote 额外承担拨款 /LQ:Sv7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $YG1z  
additional dependent parent allowance 供养父母额外免税额 zG c[Z3N  
additional provision 额外拨款 (a6?s{(  
additional stamp duty 附加印花税 m^{ xd2  
additional tax 补加税罚款;补加税款 #rYENR[  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 u; TvS |  
adjudged bankrupt 被裁定破产 WIh@y2&R  
adjudicated bankrupt 裁定破产人 lg1PE7  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Jll-X\O`-  
adjudication of bankruptcy 裁定破产;宣告破产 O hR1Jaed  
adjudication of insolvency 裁定无力偿还债务 r FL$QC2  
adjusted actual 经调整的实数;调整后的实数 \`,xgC9K  
adjusted current assets 经调整的流动资产;调整后的流动资产 w9#R'  
adjusted figure 经调整的数字;调整后的数额 []&(D_e"  
adjusted liabilities 经调整的负债;调整后的负债 9F+P@Kp  
adjusted loss 经调整的亏损;调整后的亏损 YbMssd2Yg  
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 hGP1(pH.  
adjusted profit 经调整的利润;调整后的利润 Vul+]h[!h  
adjusted surplus 经调整的盈余额;调整后的盈余额 <2P7utdZ  
adjusted value 经调整的价值;调整后的价值 )8{6+{5lu  
adjustment 调整;修订;理算〔保险〕 j:1uP^.  
adjustment centre 调剂中心 uiBTnG"  
adjustment lag 调整过程的时间差距;调整时差 V_L[P9  
adjustment mechanism 调整机制 Eo{EKI1  
adjustment of loss 亏损调整 h#3m4<w(9  
adjustment process 调整过程;调整程序 |j_`z@7(  
adjustment range 调整幅度 hE!7RM+Y  
administered exchange rate 受管制汇率 mT_GrIl[  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 CJq c\I~  
administration expenses 行政费用 E:VGji7s  
administration fee 手续费;行政费 F1A1@{8bN  
administration in bankruptcy 破产管理 `% E9xcD%  
administration order 遗产管理令 ~r`Wr`]_z  
administrator 管理人;遗产管理人 G+Dpma ]  
administrator of the estate 遗产管理人 ;WI]vn  
admission of debt 债项承认书 j.QHkI1.  
admission of proof 接纳债权证明 z*.v_Mx  
advance 放贷款项;垫付款项;预支款项;预付款项 "j Zm0U$,*  
advance account 暂支帐目;预付款帐户 e!o(g&wBj  
advance compensation 预付补偿金 cj(X2L  
advance from shareholder 股东垫款 Gidkt;lj  
advance pending reimbursement 预支以待日后付还 f:%SW  
advanced economy 先进经济体系 4S *,\q]q  
advancement 预付;预付财产 !z=pP$81  
advances warrant 垫款令 & QY#3yj=  
advancing 贷出 2X @G"  
adverse balance 逆差 %N~;{!![p  
adverse exchange 逆汇 .u< U:*  
advertisement addressed to shareholders 在报章刊登的致股东通告 '>^Xqn  
advice for collection 托收通知书 "r-l8r,  
advice of drawing 提款通知书;汇票通知书 |@`"F5@,  
advice of payment 付款通知 *:arva5  
Advisory Committee [Securities and Futures Commission] :z~!p~  
谘询委员会〔证券及期货事务监察委员会〕 w4:<fnOM  
Advisory Committee on Diversification 经济多元化谘询委员会 \X@IkL$r  
affidavit 誓章;遗产申报誓章 NdQ%:OKC  
affidavit of no receipt 述明无收款的誓章 v>WB FvyD  
affiliate 联号;联营公司;附属公司 :k1$g+(lP  
affiliated company 附属公司;联号;联营公司 Z! YpklZ?~  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 iUNnPJh  
affordability 负担能力 5a$$95oL  
African Development Bank [AfDB] 非洲开发银行 PqhlXqX9  
after-acquired property 事后取得的财产 VBx,iuaw  
after-hours dealing 市后交易 s-Y+x  
after-tax profit 税后盈利;税后利润;税后溢利 A! ;meVUs  
agency agreement 代理协议 {Nq?#%vdT  
agency expenses 代理机构的开支 glor+  
agency fee 代理费 >RR<eYu7m  
Agency Law 《代理法》 #S i|!  
agent 代理人;承销人 3Hm7 uBZ  
agent of company 公司代理人 q 22/_nSC  
agent's fee 代理人费;经纪费 %}F"*.  
aggregate 总计;总数;总体数字 xzK>Xi?  
aggregate amount 总款额;总额 h3h8lt_ |  
aggregate assets and liabilities 总体资产与负债 P{lh)m>  
aggregate at constant price 按固定价格计算的总体数字 nO@+s F  
aggregate demand 总需求 kukaim>K  
aggregate gross position 总持仓量 d8.ajeN]o  
aggregate limit 总限额 .!j#3J..u  
aggregate of salaries tax 合计薪俸税 p}8ratmN  
aggregate performance 总体表现;总体业绩 &HxT41pku  
aggregate supply 总体供应 WLy7'3@  
aggregate surplus 总盈余 ^I./L)0= }  
aggregate total 整体总额 X RRJ)}P  
aggregate value 总值;合计价值 K.h]JD]o  
aggregated basis 合计基准 Fd"WlBYy0  
aggregated net chargeable income 合计应课税入息实额 0Uaem  
aggregation 合并计算;合计;总和 J3\)Jy  
aggregation of incomes of husband and wife 夫妇入息合并计算 /'+4vXc@  
aggregation of property 财产的总和 0=,'{Vz}A  
agio 差价;贴水 &enlAV'#)O  
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》 <NL+9lR  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment *eoq=,O  
《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》 Ty}R^cy{d  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 'WzUu MCx  
《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》 Fc{((x s  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment |QqWVelc  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 />!!ch  
agreement for a settlement 授产协议 9rWLE6 `  
agreement for assignment 转让协议 *lY+Yy(  
agreement for sale 售卖协议;买卖协议 cqHw^{'8  
agreement for sale and purchase 买卖协议 vK`S!7x'&  
agreement for the payment of interest 支付利息协议 I tgH>L'  
agreement for the repayment of money 还款协议 Qf~| S9,  
agreement of reinsurance 再保险协议 ;y ,NC2Xj  
Agricultural Bank of China 中国农业银行 Qasr:p+  
air passenger departure tax 飞机乘客离境税 ujNt(7Cz  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 vF+YgQ1H  
airport tax 机场税 Qq>ElQ@  
alcohol duty 酒精税 EUXV/QV{  
alienation 让与;让渡;转让 iGyVG41U  
alimony 生活费;赡养费 ec`>KuY  
All Ordinaries Index [AOI] 所有普通股指数 8ipW3~-4  
all risks 全险;综合险 z,os MS  
All Sales Record for Stock Market 《股票市场成交报告》 9`,,%vdj  
Allied Capital Resources Limited 新联财务有限公司 C*]AL/  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 n\ Gg6Y  
allocation letter 拨款信件 T*p|'Q`  
allocation of fund 分配款项;预留款项 _dY:)%[]  
allocation of profit 利润分配;溢利分配 o8mo=V4j  
allocation warrant 拨款令 $;ch82UiX  
allotment 分配;配股 HWOek"}Z[  
allotment notice 股份配售通知;配股通知 kEx8+2s=M  
allotment of shares 股份分配 0vcET(  
allowable 可获宽免;免税的 i~ROQMN1  
allowable business loss 可扣除的营业亏损 taBO4LV  
allowable expenses 可扣税的支出 3lyQn "  
allowance 免税额;津贴;备抵;准备金 _i.({s&_9  
allowance for debts 债项的免税额 I@+lFG   
allowance for depreciation by wear and tear 耗损折旧免税额 ,$o-C&nC  
allowance for funeral expenses 殡殓费的免税额 _4~k3%w\`l  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 gnYnL8l`J  
allowance for repairs and outgoings 修葺及支出方面的免税额 e=-YP8l  
allowance to debtor 给债务人的津贴 \S'cW B  
alteration of capital 资本更改 oNrEIgaA(+  
alternate trustee 候补受托人 Ep,1}Dx  
amalgamation 合并 Za34/ro/T  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -wBnwn-  
ambit of charges 征税范围;收费范围 Y<de9Z@  
amended valuation 经修订的估值 IZ|c <#r6  
American Commodities Exchange 美国商品交易所 dV$3u"9  
American Express Bank Limited 美国运通银行 "C?:T'dW  
American Stock Exchange 美国证券交易所 2}GKHC  
amortization 摊销 G) jG!`I  
amount due from banks 存放银行同业的款项 [6oq##  
amount due from banks abroad 存放海外银行同业的款项 IBzHR[#,^  
amount due from holding companies 控股公司欠款 O5c_\yv=  
amount due from local banks 存放本港银行同业的款项 EP/&m|o|G  
amount due to banks 银行同业的存款 5wy;8a  
amount due to banks abroad 海外银行同业的存款 fHW-Je7mG  
amount due to holding companies 控股公司存款 ![qRoYpbg8  
amount due to local banks 本港银行同业的存款 fdg[{T4:  
amount due to outport banks 外埠银行同业的存款 XlE$.  
amount for note issue 发行纸币的款额 osI- o~#>  
amount of bond 担保契据的款额 jg7d7{{SB  
amount of consideration 代价款额 5X0_+DdeL  
amount of contribution 供款数额 u2f `|+1^y  
amount of indebtedness 负债款额 4p*?7g_WVH  
amount of principal of the loan 贷款本金额 32TP Mk  
amount of rates chargeable 应征差饷数额 zkuv\kY/Z  
amount of share capital 股本额 BW+qp3k\  
amount of sums assured 承保款额 p.qrf7N$  
amount of variation 变动幅度 9 J$Y,Z  
amount of vote 拨款数额 &f$a1#O}dx  
amount payable 应付款额 ;>cLbjD  
amount receivable 应收款额 $0ym_6n  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 BYTXAZLb  
analysis 分析 :t_}_!~  
ancillary risk 附属风险 ;D6x=v=2  
annual account 周年帐目;周年帐目报表;年度决算;年结 ux)<&p.  
annual accounting date 年结日期 f|;HS!$  
annual allowance 每年免税额;年积金;年度津贴;年津 %{7$ \|;J'  
annual balance 年度余额 QxP` fKC8  
annual disposable income 每年可动用收入 ftDVxKDE?S  
annual estimates 周年预算 e-&L\M  
annual fee 年费 JkRGtYq  
annual general meeting 周年大会 9)8*FahW  
annual growth rate 年增率;每年增长率 R:SIs\%o  
annual long-term supplement 长期个案每年补助金 Vj?*= UL  
annual pensionable emolument 可供计算退休金的年薪 DX]z=d)tc  
annual report 年报 4da ^d9ZOy  
Annual Report on the Consumer Price Index 《消费物价指数年报》 C!CaGf=  
annual return 周年报表;周年申报表;每年报税表格 ke{DFq h  
Annual Return Rules 《周年报表规则》 $Vd?K@W[h  
annual review of consumer prices 每年消费物价回顾 6nM rO$i0k  
annual roll-forward basis 逐年延展方式 *g}vT8w'}  
annual salary 年薪 d@_'P`%-  
annual statement 年度报表;年度决算表 d#x8O4S%i2  
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 nhB^Xr=  
annuitant 年金受益人 _Y}^%eFw  
annuity 年金 ?z*W8b]'  
annuity contract 年金合约 yYVW"m  
annuity on human life 人寿年金 }])G Q@  
antecedent debt 先前的债项 O~7p^i}  
ante-dated cheque 倒填日期支票 <FMuWHY  
anticipated expenditure 预期开支 ,C5@ P+A  
anticipated net profit 预期纯利 "j *fVn  
anticipated revenue 预期收入 0Og/47dO.2  
anti-inflation measure 反通货膨胀措施 G7Edi;y/{  
anti-inflationary stance 反通货膨胀立场 Z&2 &wD  
apparent deficit 表面赤字 PQr#G JG7  
apparent financial solvency 表面偿债能力 UMnR=~.  
apparent partner 表面合伙人 3<V.6'*k  
application for personal assessment 个人入息课税申请书 %D%e:se  
application of fund 资金应用 G <}7vF  
application to release as liquidator and to destruct the books of accounts and documents XRX7qo(0g  
申请免除清盘人职务及毁灭帐簿与文件 /v<e$0~s<  
appointed actuary 委任精算师 h8Dtq5t4  
appointed auditor 委任核数师;委任审计师 d!a2[2Us  
appointed trustee 委任的受托人 BxW||O|_N"  
appointer 委任人 ;jpw"-J`  
apportioned pro rata 按比例分摊 r;@:S~  
apportionment 分配;分摊 8' WLm  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^hGZVGSv  
apportionment formula 分摊方程式 LNsE7t  
apportionment of estate duty 遗产税的分摊 N^@%qUvT]  
appraisal 估价;评估 ur,V>J<5A  
appreciable growth 可观增长 gK]T}  
appreciable impact 显着影响 >?:i6&4o  
appreciable increase 可观增长 Qe' PAN=B  
appreciation 增值;升值 5d!z<{`  
appreciation against other currencies 相对其他货币升值 fb;hf:B:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 AZBY, :>D  
appreciation tax 增值税 ]G$!/vXP  
appropriation 拨款;拨用;拨付 ;NvhL|R  
appropriation account 拨款帐目 lcuH]z  
Appropriation Bill 拨款法案 {Hrr:hC  
appropriation-in-aid system 补助拨款办法 OP\^c  
approved assets 核准资产 RQ_#rYmT  
approved basket stock 认可一篮子证券 ~a0d .dU  
approved budget 核准预算 06j)P6Iju  
approved charitable donation 认可慈善捐款 dqK  
approved charitable institution 认可慈善机构 @Reh?]# v  
approved currency 核准货币;认可货币 P^o"PKA  
approved estimates 核准预算 j:\_*f  
approved estimates of expenditure 核准开支预算 AmrJ_YP/t~  
approved overseas insurer 核准海外保险人 3oNt]2w/'  
approved overseas trust company 核准海外信托公司 {/,+_E/  
approved pooled investment fund 核准汇集投资基金 wE.@0  
approved provident fund scheme 认可公积金计划 noD7G2o  
approved provision 核准拨款 o9(#KC?3  
approved redeemable share 核准可赎回股份 8tB{rK,  
approved regional stock 认可地区性证券 k -t,y|N  
approved retirement scheme 认可退休金计划 f(zuRM^5  
approved subordinated loan 核准附属贷款 (\AszLW  
arbitrage 套戥;套汇;套利 iIC9rso"Q1  
arbitrageur 套戥者;套汇者 U iPVZ@?  
arbitrary amount 临时款项 |x}&wFV  
arrangement 措施;安排;协定  T!O3(  
arrears 欠款 cmC&s'/8`D  
arrears of pay 欠付薪酬 QRn:=J%W W  
arrears of revenue 逾期未收税款;逾期未收的帐项 0[3tW[j  
articles of association 组织章程;组织细则;组织章程细则 Hr_x~n=w  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ~>wq;T:=  
ascertainment of profit 确定利润 +O%a:d%  
"Asia Clear" “亚洲结算系统” Qr xO erp  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 yp7,^l  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Phjf$\pt  
Asian Development Fund [ADF] 亚洲发展基金 [eTck73  
Asian dollar bond 亚洲美元债券 kdZ-<O7@  
Asian dollar market 亚洲美元市场 Y7IlqC`i  
Asian dollar rate 亚洲美元利率 N'q/7jOy  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 u6CM RZ$  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 22H=!.DJ  
asked price 沽盘;喊价;索价;卖方报价 Yc( )'6  
assessable income 应评税入息 A&@jA5Jb  
assessable loss 应评税亏损 8Gzs  
assessable profit 应评税利润 m'vOFP)'  
assessable value 应评税值 v \L Ip  
assessed profit 估定利润 #v]aT  ]}  
assessed value 经评估价值 Ts?>"@  
assessment 评税;评定;估价;评税单 5w-G]b  
assessment number 评税编号;估价编号 I.n{ "=$B@  
assessment of additional tax 补加税评税 S4AB tKG  
assessment of performance 业绩评估;实绩评价 F b`7 aFIf  
Assessor 评税主任 aWi]t'_  
asset price bubbles 资产价格泡沫 IBsO  
asset-backed securities 具资产保证的证券 j$/uJ`  
assets accretion 资产增值 X/C54%T ~  
assets and liabilities 资产与负债 1pBsr(  
assets betterment statement 资产递增表;资产改进表 3  %{'Uh,  
assets lending 实物放款;有抵押贷款 Q(eQZx{  
assets of the company passing on the death 死者去世时转移的公司资产 5;uX"z G  
assets pledged as security for liabilities 用作负债抵押的资产 ^[,1+WS%  
assets portfolio 资产投资组合 E`LIENm  
assets price 资产价格 1=cfk#  
assets quality 资产质素 ^a0 -5  
assets realization 资产变现 gB'Ah-@,P  
assets refinancing arrangement 资产再集资安排 OA5md9P;d  
assets securitization 资产证券化 T;vPR,]rz  
assets situated outside Hong Kong 在香港以外地方的资产 BsG[#4KM:  
assets stripping 削减资产;拆卖资产 KARQKFp!C>  
assets value 资产值 LZ<( :S  
assignee 承让人 ur_"m+  
assignment 转让;转让书;转让契 /Gu2@m[r  
assignment of interest 权益转让 )6S}O* 1  
assignment of letters patent and trade mark 专利证书及商标转让 {;rpgc  
assignment of property 物业转让;物业转让书 Xf/<.5A  
assignment right 转让权 7|?@\ZE  
assignor 转让人 [,V92-s;N  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 6P[O8  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 /[|md0,  
associate member 附属会员 ;$&5I9N  
associated body corporate 相联法人团体 */m~m?  
associated company 相联公司;联属公司 2nz'/G  
associated corporation 相联法团 Q,+*u%/u  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Gt *<?  
公认会计师公会〔英国〕 ,'0oj$~S:  
Association of Futures Exchange Brokers 香港期货经纪协会 tfU3 6PR  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 /3HWP`<x  
association of underwriters 承保人组织 [T&y5"@  
assumption of control 接管 UyfIAC$S  
assurance 担保;保险;转易;转易书 ##\ZuJ^-  
assurance of interest 权益的转易 +_K;Pj]x  
at 19XX price 按一九XX年价格计算 dg@/HLZ  
at a discount 按赔价计算;按贴水价格计算;打折扣 ?;kc%Rz  
at a premium 按溢价计算;按升水价格计算 =kkA  
at call 通知付款;按通知 0BZOr-i  
at constant market price 按固定市价计算 #~qp8 w  
at constant price 按固定价格计算 U@ QU8  
at cost 按成本计算 ktJLp Z<0O  
at current market price 按当时市价计算;按现时市价计算 9'r3L)[  
at current price 按当时价格计算;按现时价格计算 [~%;E[ky$  
at factor cost 按要素成本计算;按生产要素成本计算 V$%Fs{  
at money-of-the-day price 按付款当日价格计算 ml \yc'  
at or better 按指定或较佳价位〔买卖指令〕 PX{~!j%n  
at par 按面值计算;平价 oN}j<6s  
at sight 见票即付 &wC.?w$  
at the close 按收市盘 %LaC$w_X  
at the opening 按开市盘 N= q29JU  
attestation 见证;见证条款 ,> EY9j  
at-the-money option 平价期权 "f$A0RL  
attorney 受权人;受托代表人 OnPLz"-  
attornment 新拥有人承认书 ue2nfp  
attributable profit 可归属利润 u,k8i:JY  
attributable share value 可归属股份价值 ju 6_L<  
Auckland Stock Exchange 奥克兰证券交易所 -5*;J&.  
auction 拍卖 ^x#RUv  
auctioneer 拍卖商 KTREOOu .t  
audit 审计;核数 S~9kp?kR$  
Audit Commission 审计署 w3hL.Z,kV  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] G+yz8@  
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〕 ~_\2\6%1^n  
audit review 帐目审查 @Bwl)G!|  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 yKy)fn!  
audited account 审计帐目;经审计的帐目 R')GQ.yYq  
audited annual account 经审计的周年帐目 O&RHCR-\  
audited balance sheet 经审计的资产负债表 >R0j<:p :  
auditor 核数师;核数主任;审计师 ?(hQZR 0e  
auditor's certificate 核数师证明书;审计师证明书 /]>{"sS(  
auditor's report 核数师报告;审计师报告 I>zn$d*0  
Aussie bond 澳元债券 h^X.e[  
austerity budget 紧缩预算 , |B\[0p  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 N8Q{4c  
Australia All Ordinaries Index 澳洲所有普通股票指数 =!Cvu.~},  
Australian Dollar [AUD] 澳元 ]8z6gDp  
Australian Options Market 澳大利亚期权市场 'vClZGQ1  
Australian Securities Commission 澳洲证券事务监察委员会 mTbPz Z4  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 LKG|S<s  
Australian Stock Exchange 澳大利亚证券交易所 wB GxJ\+M  
Austrian Schilling [ATS] 奥地利先令 u _^=]K;  
authentication 认证;鉴证 bhT]zsBK  
authority to purchase 委托购买证;委购书 2UJ0%k  
authorization 认可;核准;授权;授权书 : \`MrI^  
authorization by direction 指示授权 q/ zdd3a  
authorization by instruction 指令授权 1Tkdr 2  
authorization by warrant 令状授权 {.)D)8`<d  
authorization of unit trust 单位信托的认可 jC7XdYp  
authorized agent 指定代理人 &^>r<~]  
authorized capital 法定资本 >FhBl\oIi  
authorized clerk 出市员 7dW&|U  
authorized dealer 认可交易商 5jk4k c  
authorized financial institution 认可财务机构 '^AXUb  
authorized fund 认可基金 7 4UE-H)  
authorized fund house 获授权的基金公司;认可基金公司 XcneH jpR  
authorized institution 认可机构 $*ZHk0 7x  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Re>e|$.T  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 \`x'g)z(i  
authorized insurer 获授权保险人;获认可承保人 a#$%xw  
authorized investment 特准投资项目 'IszS!kY  
authorized person 获授权人 mY9K)]8  
authorized representative 获授权代表 HN)QS5  
authorized share capital 法定股本 V&85<Y%Nl|  
automated quotation system 自动报价系统 s*Ll\#  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ],4LvIPD  
自动交易系统〔香港期货交易所有限公司〕 [ V~bo/n  
automatic adjustment mechanism 自动调整机制 |-<L :%  
automatic adjustment system 自动调整系统 Reo0ZU>  
Automatic Clearing House 自动票据交换所 wtyu"=  
automatic exchange rates accumulation system 自动化汇率累集系统 e2F7G>q:5  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 sP!qv"u  
automatic teller machine [ATM] 自动柜员机 mer{Jy s  
autopay 自动转帐 Rl8-a8j$f.  
available assets 可用资产 ~VKXL,.  
available fiscal reserve 现存财政储备 $T0[  
available profit 可用利润 sP7(1)\  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 R~([  
average 平均;平均数;海损 C]cw@:o%  
average basic salary 平均基本薪金 >i<-rO>kN  
average consumer expenditure 平均消费开支;一般消费开支 9x\G(w  
average cost 平均成本 @TDcj~oR ?  
average cost of land production 增辟土地平均成本 FT=>haN  
average daily turnover 平均每日成交额 ]y e &#  
average daily wage rate 平均每日工资率 %cL:*D4oz  
average expenditure pattern 平均开支模式 Sq QB>;/p  
average growth rate 平均增长率 fZC,%p  
average net fixed assets 固定资产平均净值 Y#,MFEd  
average of relatives 相对价格平均数 L&%iY7sC`  
average price 平均价格 HVp aVM  
average propensity to consume 平均消费倾向;一般消费倾向 6h%(0=^  
average propensity to save 平均储蓄倾向;一般储蓄倾向 CTYkjeej  
average rate 平均率 Wi<Fkzj  
average revenue 平均收入;平均收益 NM]/OKs'H  
average stock 平均库存;平均存货 lB-7.  
average yearly rent 平均年租 0XNb@ogo  
avoidance of double taxation 避免双重课税 &2J|v#$F  
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 _JS'~ JO3{  
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