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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: ^ItAW$T]F  
A share A股;甲类股份 JqEb;NiP)5  
abatement of tax 减税;减扣免税额 :8]6#c6`74  
ABN AMRO Bank N.V. 荷兰银行 !. eAOuq  
above-the-line expenditure 线上项目支出;经常预算支出 sam[s4@eQ  
above-the-line receipt 线上项目收入;经常预算收入 u){S$</  
ABSA Asia Limited 南非联合亚洲有限公司 OG}KqG!n  
absolute change 绝对数值变更 kf K[u/<i  
absolute expenditure 实际开支 {AgBwBCE  
absolute guideline figure 绝对准则数字 iT$d;5_pU  
absolute interest 绝对权益 rKIRNc#d  
absolute order of discharge 绝对破产解除令 \(bj(any  
absolute profit margin 绝对利润幅度 9b%j.Q-W  
absolute value 实值;绝对值 acae=c|X  
absolutely vested interest 绝对既得权益 t= *Jg/$  
absorbed cost 已吸收成本;已分摊成本 A^L?_\e6  
absorption 吸收;分摊;合并 6sy,A~e  
absorption rate 吸收率;摊配率;分摊率 +f]u5p[  
ACB Finance Limited 亚洲商业财务有限公司 qK-qcPLsl  
acceptable form of reciprocity 合理的互惠条件 L!vWRwZwC  
acceptable rate 适当利率;适当汇率 K0 QH?F  
acceptance agreement 承兑协议 +.K*n&  
acceptance for honour 参加承兑 %I}'Vb{C  
acceptor 承兑人;接受人;受票人 CjV7q y  
acceptor for honour 参加承兑人 D!me%;  
accident insurance 意外保险 D2$^"  
Accident Insurance Association of Hong Kong 香港意外保险公会 K1-+A2snhV  
accident insurance scheme 意外保险计划 #G~wE*VR$  
accident year basis 意外年度基准 3P`WPph  
accommodation 通融;贷款 9 tAE#A  
accommodation bill 通融票据;空头票据 B!iFmkCy  
accommodation party 汇票代发人 FE}s#n_Pd  
account balance 帐户余额;帐户结余 kwc*is  
account book 帐簿 23k)X"5  
account collected in advance 预收款项 ]_\AHnJ  
account current book 往来帐簿 pU@YiwP"]x  
account of after-acquired property 事后取得的财产报告 L6x B`E9  
account of defaulter 拖欠帐目 q#m!/wod  
account payable 应付帐款 l.uN$B  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 8=pv/o  
account receivable 应收帐款 ph+M3q(z  
account receivable report 应收帐款报表 r;'i<t{P  
account statement 结单;帐单;会计财务报表 Q!`)e@r  
account title 帐户名称;会计科目 nfa_8  
accountant's report 会计师报告 W7$s5G,  
Accountant's Report Rules 会计师报告规则 '9"%@AFxZ  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ?0uOR *y'  
Accounting Arrangements 《会计安排》 U Q)!|@&  
accounting basis 会计基础 },v&rkwR  
accounting by Official Receiver 破产管理署署长呈交的帐目 hAlPl<BO#V  
Accounting Circular 《会计通告》 %6N)G!P  
accounting class 会计类别 dK`(BA{`3  
accounting date 记帐日期;会计结算日期 OgQntj:%lN  
accounting for money 款项核算 ;}UzJe ,S  
Accounting Officer 会计主任 3hH>U%`-  
accounting period 会计报告期;会计期 t@6w$5:}  
accounting policy 会计政策;会计方针 ygMd$0:MN  
accounting practice 会计惯例 :Jm!=U%'Z  
accounting principle 会计准则 sbgJw  
accounting record 会计记录 <r_3obRC  
accounting report 会计报告 ?THa5%8f  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 gt~9"I  
Accounting Society of China 中国会计学会 0u>yT?jP  
accounting statement 会计报表 s:3aRQ%  
accounting system 会计制度;会计系统 gU~ L@R_D  
accounting transaction 会计事项;帐务交易 /q T E  
accounting treatment 会计处理 d3og?{i<}&  
accounting year 会计年度 xna7kA  
accretion 增值;添加 uW ) \,  
accrual 应计项目;应累算数目 PBCb0[\  
accrual basis 应计制;权责发生制 gAj0ukX5  
accrual basis accounting 应计制会计;权责发生制会计 E1#H{)G  
accrue 应累算;应计 33*^($bE&  
accrued benefit 应累算利益 7qpzk7X?pR  
accrued charges 应计费用 93 [rL+l.Y  
accrued cumulative preference share dividend 应累算的累积优先股股息 $|rCrak;  
accrued expenses 应累算费用 Ob7zu"zr  
accrued interest payable 应付利息;应计未付利息 S>.q 5  
accrued interest receivable 应收利息;应计未收利息 ?0 HR(N(z!  
accrued right 累算权益 UP}feN  
accruing profit 应累算的利润 n'q aR<bY  
accumulated fiscal reserve 累积财政储备 R_t~UTfI;  
accumulated profit 累积利润;滚存溢利 ;& RUE  
accumulated reserve 累积储备 ;9}w|!/  
accumulation of surplus income 累积收益盈余 G!nl'5|y  
acquired assets 既得资产 x6"/z  
acquisition 收购;购置;取得 1aBD^^Y  
acquisition cost 购置成本 GVeL~Q  
acquisition expenses 购置费用 v hRu `Yb  
acquisition of 100% interest 收购全部股权 -)p@BtMS  
acquisition of control 取得控制权 zB;'_[8M  
acquisition of fixed assets 购置固定资产 AU3auBol ^  
acquisition of shell “买壳” Tnf&pu#5  
acquisition price 收购价 MKV=m8G=  
act of God 天灾 2r %>]y  
acting partner 执事合伙人 cR,'o'V/  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ~o:rM/!Ba  
active partner 积极参与的合伙人 DxE(9j  
active trading 交投活跃 i:C.8hmAE  
actual circulation 实际流通  -PcS(  
actual cost 实际成本 c'"#q)  
actual expenditure 实际开支;实际支出 Xq+!eOT  
actual income 实际入息;实际收入;实际收益 VEL:JsY  
actual market 现货市场 FX{ ~"  
actual price 现货价;实际价格 s.|!Ti!]  
actual profit 实际利润 r3n=<l!Jr  
actual quotation 实盘;实际价位;实际报价 uCY(:;[<  
actual year basis 按实际年度计算  -0{T  
actuals 实货 7bctx_W&6  
actuarial investigation 精算调查 !y.ei1diw  
actuarial principle 精算原则 Tm (Q@  
actuarial report 精算师报告 3 %z   
Actuarial Society of Hong Kong 香港精算学会 ?R dmKA  
actuarial valuation 精算师估值 "2*G$\  
actuary 精算师 elN{7:  
ad referendum agreement 暂定协议;有待覆核的协定 1_N~1Ik  
ad valorem duty 从价税;按值征税 6"BtfQ")  
ad valorem duty system 从价税制 yTzY?  
ad valorem fee 从价费  Ask' !  
ad valorem tariff 从价关税 |z.Gh1GCy  
additional allowance 额外免税额 H+S~ bzz  
additional amount for unexpired risk 未过期风险的额外款额 l[tY,Y:4qO  
additional assessable profit 补加应评税利润 Dm7Y#)%8  
additional assessment 补加评税 \;nD)<)J  
additional commitment 额外承担 6H(fk1E  
additional commitment vote 额外承担拨款 G> f^ 2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 qFvg}}^y  
additional dependent parent allowance 供养父母额外免税额 3$GY,B  
additional provision 额外拨款 Yh}zt H  
additional stamp duty 附加印花税 LEYWH% y  
additional tax 补加税罚款;补加税款 %1Vu=zCAW  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书  f$:7A0  
adjudged bankrupt 被裁定破产 _<Hb(z  
adjudicated bankrupt 裁定破产人 Xjs21-t%  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 + AE&GU  
adjudication of bankruptcy 裁定破产;宣告破产 #Tr;JAzVjG  
adjudication of insolvency 裁定无力偿还债务 ygmv_YLjm  
adjusted actual 经调整的实数;调整后的实数 #pS]k<o%1  
adjusted current assets 经调整的流动资产;调整后的流动资产 cp E25  
adjusted figure 经调整的数字;调整后的数额 _fczE~O/  
adjusted liabilities 经调整的负债;调整后的负债 ;cM8EU^.  
adjusted loss 经调整的亏损;调整后的亏损 i_j9/k  
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 sN} s61  
adjusted profit 经调整的利润;调整后的利润 <'PR;g^#  
adjusted surplus 经调整的盈余额;调整后的盈余额 v7s ]  
adjusted value 经调整的价值;调整后的价值 h Jfa_  
adjustment 调整;修订;理算〔保险〕 \>*MMe  
adjustment centre 调剂中心 *(?U  
adjustment lag 调整过程的时间差距;调整时差 tIz<+T_  
adjustment mechanism 调整机制 -X"5G  
adjustment of loss 亏损调整 :BewH?Ku  
adjustment process 调整过程;调整程序 AzLbD2Pl  
adjustment range 调整幅度 N?MJ#lC F  
administered exchange rate 受管制汇率 tIn7(C  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 }-REBrb-  
administration expenses 行政费用 r;&]?9)W0  
administration fee 手续费;行政费 -mev%lV  
administration in bankruptcy 破产管理 Uq<a22t@  
administration order 遗产管理令 Ze [g0"  
administrator 管理人;遗产管理人 Y9IJ   
administrator of the estate 遗产管理人 Cm,*bgX  
admission of debt 债项承认书 @<@R=aqE  
admission of proof 接纳债权证明 %8}WX@SB  
advance 放贷款项;垫付款项;预支款项;预付款项 =oL8d 6nI  
advance account 暂支帐目;预付款帐户 4A\BGD*5  
advance compensation 预付补偿金 &+)+5z_d  
advance from shareholder 股东垫款 p9FA_(`^  
advance pending reimbursement 预支以待日后付还 uE,i-g0$Id  
advanced economy 先进经济体系 [ 4?cM\_u@  
advancement 预付;预付财产 %Y)PH-z  
advances warrant 垫款令 5 {T9*  
advancing 贷出 EIq{C-(  
adverse balance 逆差 Ze$^UR  
adverse exchange 逆汇 SQO>}#qm  
advertisement addressed to shareholders 在报章刊登的致股东通告 Bi9 N  
advice for collection 托收通知书 { 4_I7r  
advice of drawing 提款通知书;汇票通知书 d-6sC@PB  
advice of payment 付款通知 2ru*#Z#(  
Advisory Committee [Securities and Futures Commission] f7EIDFX>pt  
谘询委员会〔证券及期货事务监察委员会〕 &^CL] &/  
Advisory Committee on Diversification 经济多元化谘询委员会 +z]:CF  
affidavit 誓章;遗产申报誓章 aJuj7y-  
affidavit of no receipt 述明无收款的誓章 <3SFP3^:  
affiliate 联号;联营公司;附属公司 EmtDrx4!(f  
affiliated company 附属公司;联号;联营公司 ,\sR;=svK  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 htUy2v#V  
affordability 负担能力 i# pjv'C  
African Development Bank [AfDB] 非洲开发银行 _1w.B8Lyz@  
after-acquired property 事后取得的财产 p\\P50(-  
after-hours dealing 市后交易 OCbQB5k3  
after-tax profit 税后盈利;税后利润;税后溢利 ugIm:bg&  
agency agreement 代理协议 mJ6t.%'d  
agency expenses 代理机构的开支 >\6jb&,%O  
agency fee 代理费 U<ku_(2"#  
Agency Law 《代理法》 p"hm.=,  
agent 代理人;承销人 @!L@UP0  
agent of company 公司代理人 ;X*K*q  
agent's fee 代理人费;经纪费 +BtLyQ  
aggregate 总计;总数;总体数字 M(.uu`B  
aggregate amount 总款额;总额 .-C+0L1j  
aggregate assets and liabilities 总体资产与负债 bGMeBj"R  
aggregate at constant price 按固定价格计算的总体数字 K]H"qG.K  
aggregate demand 总需求 z{D$~ ob  
aggregate gross position 总持仓量 VV0EgfJ  
aggregate limit 总限额 b.mjQ  
aggregate of salaries tax 合计薪俸税 *7xQp!w^  
aggregate performance 总体表现;总体业绩 75hFyh;u  
aggregate supply 总体供应 jt'Y(u]2  
aggregate surplus 总盈余 4AJu2Hp  
aggregate total 整体总额 *'s2 K  
aggregate value 总值;合计价值 Q ^1#xBd  
aggregated basis 合计基准 0M/\bE G(_  
aggregated net chargeable income 合计应课税入息实额 1eE]4Z4Q  
aggregation 合并计算;合计;总和 26('V `N  
aggregation of incomes of husband and wife 夫妇入息合并计算 cdek^/  
aggregation of property 财产的总和 5H'b4Cyi`  
agio 差价;贴水 Sq?6R}q%  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 +e\:C~2f28  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment :uT fhr  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 (zM+7tJH  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0f=N3)  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 /_zF?5h  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Y>dg10=  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 B Z\EqB  
agreement for a settlement 授产协议 |$.sB|_ N  
agreement for assignment 转让协议 ZaNyNxbp>z  
agreement for sale 售卖协议;买卖协议 5Re`D|8  
agreement for sale and purchase 买卖协议 R uFu,H-  
agreement for the payment of interest 支付利息协议 U47k5s(J  
agreement for the repayment of money 还款协议 %T,\xZ  
agreement of reinsurance 再保险协议 %`s9yRk9>E  
Agricultural Bank of China 中国农业银行 ,h wf  
air passenger departure tax 飞机乘客离境税 psyH?&T  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 0+2Matk>.  
airport tax 机场税 "u,~yxYWl  
alcohol duty 酒精税 5EV8zf  
alienation 让与;让渡;转让 qs8K jG@  
alimony 生活费;赡养费 3*2&Fw!B  
All Ordinaries Index [AOI] 所有普通股指数 {Gb)Et]<  
all risks 全险;综合险 gk_Xu  
All Sales Record for Stock Market 《股票市场成交报告》 zM8/ s96h  
Allied Capital Resources Limited 新联财务有限公司 ?^G$;X7B  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕  a`h$lUb-  
allocation letter 拨款信件 _!CvtUU0Vv  
allocation of fund 分配款项;预留款项 qed!C  
allocation of profit 利润分配;溢利分配 o{-USUGj7  
allocation warrant 拨款令 x9&tlKKxf  
allotment 分配;配股 JI[rIL \Ey  
allotment notice 股份配售通知;配股通知 N?U&(@p  
allotment of shares 股份分配 `M pC<sit  
allowable 可获宽免;免税的 PE;0 jgsiI  
allowable business loss 可扣除的营业亏损 qI V`zZc  
allowable expenses 可扣税的支出 2)I'5 ?I  
allowance 免税额;津贴;备抵;准备金 z5o9\.y({  
allowance for debts 债项的免税额 Fb<\(#t  
allowance for depreciation by wear and tear 耗损折旧免税额 /J9T=N  
allowance for funeral expenses 殡殓费的免税额 -JyODW#j  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 vS*0CR\  
allowance for repairs and outgoings 修葺及支出方面的免税额 ! 4^L $  
allowance to debtor 给债务人的津贴 5f`XFe$8  
alteration of capital 资本更改 iqv\ag  
alternate trustee 候补受托人 woH3?zR  
amalgamation 合并 $O]E$S${  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 B|q3;P  
ambit of charges 征税范围;收费范围 Fp|rMq  
amended valuation 经修订的估值 PEQvEruZ}  
American Commodities Exchange 美国商品交易所 TeN1\rA,  
American Express Bank Limited 美国运通银行 _6ax{:/Q  
American Stock Exchange 美国证券交易所 YT 03>!B  
amortization 摊销 2S10j%EeI  
amount due from banks 存放银行同业的款项 koWb@V]  
amount due from banks abroad 存放海外银行同业的款项 +KwF U  
amount due from holding companies 控股公司欠款 kq.R(z+  
amount due from local banks 存放本港银行同业的款项  ?Ge*~d  
amount due to banks 银行同业的存款 JpHsQ8<  
amount due to banks abroad 海外银行同业的存款 4z 3$  
amount due to holding companies 控股公司存款 4[EO[x4C  
amount due to local banks 本港银行同业的存款 hr}R,BR|  
amount due to outport banks 外埠银行同业的存款 {^19.F  
amount for note issue 发行纸币的款额 nTtt$I@hW  
amount of bond 担保契据的款额  [;LPeO  
amount of consideration 代价款额 +fQ$~vr{'  
amount of contribution 供款数额 Zz*mf+  
amount of indebtedness 负债款额 #&8pp8wd,}  
amount of principal of the loan 贷款本金额 Q@.9wEAJ  
amount of rates chargeable 应征差饷数额 FCB/FtI0  
amount of share capital 股本额 tlxjs]{0E  
amount of sums assured 承保款额 X1z0'gvh  
amount of variation 变动幅度 Eq.zCD8A  
amount of vote 拨款数额 mS;Q8Crh  
amount payable 应付款额 1#_j6 Q2  
amount receivable 应收款额 6o23#JgN  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ecl7=-y  
analysis 分析 ~S{\wL53  
ancillary risk 附属风险 W oG  
annual account 周年帐目;周年帐目报表;年度决算;年结 exN#!& ;  
annual accounting date 年结日期 `TR9GWU+B  
annual allowance 每年免税额;年积金;年度津贴;年津 MJR\ g3  
annual balance 年度余额 ;}9Ws6#XQs  
annual disposable income 每年可动用收入 f2e$BA  
annual estimates 周年预算 /%'7sx[p  
annual fee 年费 lfhKZX  
annual general meeting 周年大会 GIl{wd  
annual growth rate 年增率;每年增长率 en6AAr:U}  
annual long-term supplement 长期个案每年补助金 $[;eb,  
annual pensionable emolument 可供计算退休金的年薪 U5%]nT"[]  
annual report 年报 mNB ]e5 ;N  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8$tpPOhzb  
annual return 周年报表;周年申报表;每年报税表格 ) G&3V  
Annual Return Rules 《周年报表规则》 A/6nV n  
annual review of consumer prices 每年消费物价回顾 XzFqQ- H  
annual roll-forward basis 逐年延展方式 &I_!&m~  
annual salary 年薪 nE$ V<Co}  
annual statement 年度报表;年度决算表 s"!}=k X  
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 wm[d5A4  
annuitant 年金受益人 AQGE(%X  
annuity 年金 yAkN2  
annuity contract 年金合约 WZ-{K"56  
annuity on human life 人寿年金 *njB fH'  
antecedent debt 先前的债项 rxA)&  
ante-dated cheque 倒填日期支票 D\~$6#B>>  
anticipated expenditure 预期开支 f3|=T8"t  
anticipated net profit 预期纯利 62E(=l  
anticipated revenue 预期收入 wWswuhq<  
anti-inflation measure 反通货膨胀措施 Rzj!~`&N  
anti-inflationary stance 反通货膨胀立场 ".Z+bi2l  
apparent deficit 表面赤字 u3!!_~6,z  
apparent financial solvency 表面偿债能力 *M5C*}dl  
apparent partner 表面合伙人 uT2cHzqKB  
application for personal assessment 个人入息课税申请书 ;8kfgp M_  
application of fund 资金应用 ~u1J R`y  
application to release as liquidator and to destruct the books of accounts and documents E&v-(0  
申请免除清盘人职务及毁灭帐簿与文件 #Jb$AA! z  
appointed actuary 委任精算师 pDN,(Ip  
appointed auditor 委任核数师;委任审计师 #>NZN1  
appointed trustee 委任的受托人 1S@k=EKM  
appointer 委任人 (G'ddZAJV  
apportioned pro rata 按比例分摊 ,urkd~  
apportionment 分配;分摊 :Dm@3S$4<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8)ol6Mi{  
apportionment formula 分摊方程式 l8li@K  
apportionment of estate duty 遗产税的分摊 j* ja)  
appraisal 估价;评估 DzOJ{dF  
appreciable growth 可观增长 :fUmMta  
appreciable impact 显着影响 ?7s  
appreciable increase 可观增长 M" \y2   
appreciation 增值;升值 n-WvIy  
appreciation against other currencies 相对其他货币升值 +g30frg+Gl  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5lY9  
appreciation tax 增值税 KwyXM9h6=  
appropriation 拨款;拨用;拨付 M,lu)~H  
appropriation account 拨款帐目 y5 +&P  
Appropriation Bill 拨款法案 2AE|N_v8W  
appropriation-in-aid system 补助拨款办法 {$.{VE+v5  
approved assets 核准资产 | mX8fRh  
approved basket stock 认可一篮子证券 w| # 79,&  
approved budget 核准预算 S)h1e%f, f  
approved charitable donation 认可慈善捐款 ;^]F~x}  
approved charitable institution 认可慈善机构 7%WI   
approved currency 核准货币;认可货币 Jl}7]cVq#  
approved estimates 核准预算 W5 }zJ)x  
approved estimates of expenditure 核准开支预算 IHfqW?  
approved overseas insurer 核准海外保险人 Ha\hQ'99  
approved overseas trust company 核准海外信托公司 O^ hV<+CX  
approved pooled investment fund 核准汇集投资基金 XoOe=V?I )  
approved provident fund scheme 认可公积金计划 fW`F^G1R  
approved provision 核准拨款 !b_IH0]U  
approved redeemable share 核准可赎回股份 U)6JJv  
approved regional stock 认可地区性证券 \:S8mDI^s  
approved retirement scheme 认可退休金计划 v4zARE9#  
approved subordinated loan 核准附属贷款 mZ%\`H+  
arbitrage 套戥;套汇;套利 B7C6Mau  
arbitrageur 套戥者;套汇者 =X):Zi   
arbitrary amount 临时款项 Nq8A vBwo4  
arrangement 措施;安排;协定 v4Gkf  
arrears 欠款 FeJ5^Gh.  
arrears of pay 欠付薪酬 sy?W\(x  
arrears of revenue 逾期未收税款;逾期未收的帐项 #t*c*o  
articles of association 组织章程;组织细则;组织章程细则 eX/$[SL[  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 7;V5hul  
ascertainment of profit 确定利润 'AU!xG6OQ  
"Asia Clear" “亚洲结算系统” *@Z'{V\  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 SQ[}]Tm;n  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 hB4.tMgZ  
Asian Development Fund [ADF] 亚洲发展基金 g}7B0 yo  
Asian dollar bond 亚洲美元债券 TnrMR1Zx  
Asian dollar market 亚洲美元市场  u[u=:Y+  
Asian dollar rate 亚洲美元利率 X,b} d#\  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 >=(e}~5y  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 &+sN= J.x  
asked price 沽盘;喊价;索价;卖方报价 _nt%&f  
assessable income 应评税入息 ~*qGH  
assessable loss 应评税亏损 Q] HRg4r  
assessable profit 应评税利润 RL%{VE  
assessable value 应评税值 , /pE*Yk  
assessed profit 估定利润 RDbA"e5x  
assessed value 经评估价值 4#T'Fy].  
assessment 评税;评定;估价;评税单 ,DjZDw  
assessment number 评税编号;估价编号 mTt 9 o9E  
assessment of additional tax 补加税评税 K{c^.&6D  
assessment of performance 业绩评估;实绩评价 :5(TOF  
Assessor 评税主任 />?d 2?  
asset price bubbles 资产价格泡沫 xiiZ'U  
asset-backed securities 具资产保证的证券 DI\^ +P  
assets accretion 资产增值 P%.5xYn  
assets and liabilities 资产与负债 Kr<O7t0X  
assets betterment statement 资产递增表;资产改进表 6\bbP>ql  
assets lending 实物放款;有抵押贷款 Mo/xEB/O  
assets of the company passing on the death 死者去世时转移的公司资产 }5gQZ'ys'  
assets pledged as security for liabilities 用作负债抵押的资产 KNn E5f  
assets portfolio 资产投资组合 (- uk[["3  
assets price 资产价格 a36<S0R  
assets quality 资产质素 9:Y\D.M  
assets realization 资产变现 5]{YERa'  
assets refinancing arrangement 资产再集资安排 C'Ymz`iQ  
assets securitization 资产证券化 ` :2C9,Xu  
assets situated outside Hong Kong 在香港以外地方的资产 Vo\d&}Q  
assets stripping 削减资产;拆卖资产 Gp14;  
assets value 资产值 LRs{nN.N  
assignee 承让人 -vMP{,  
assignment 转让;转让书;转让契 'K`)q6m  
assignment of interest 权益转让 #X)s=Y&5!T  
assignment of letters patent and trade mark 专利证书及商标转让 V3-LVgM%  
assignment of property 物业转让;物业转让书 $?GF]BT  
assignment right 转让权 zUh(b=,  
assignor 转让人 D -jew&B  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ,UP6.C14  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 R'{V&H^Z  
associate member 附属会员 :+YFO.7  
associated body corporate 相联法人团体 PU8R 0r2k\  
associated company 相联公司;联属公司 '? d[ ip  
associated corporation 相联法团 sU8D;ML7  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] hZpFI?lqc\  
公认会计师公会〔英国〕 9(C Ke,  
Association of Futures Exchange Brokers 香港期货经纪协会 UkdQ#b1  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 N9i>81tY  
association of underwriters 承保人组织 B!5gD   
assumption of control 接管 i,~{{XS<  
assurance 担保;保险;转易;转易书 wC[J=:]tA5  
assurance of interest 权益的转易 KT8Fn+  
at 19XX price 按一九XX年价格计算 w<'mV^S  
at a discount 按赔价计算;按贴水价格计算;打折扣 y.>r>o"0  
at a premium 按溢价计算;按升水价格计算 $FAl9  
at call 通知付款;按通知 wk3yz6V2  
at constant market price 按固定市价计算 6Us#4 v,  
at constant price 按固定价格计算 ThHK1{87X}  
at cost 按成本计算 ~h1'_0t   
at current market price 按当时市价计算;按现时市价计算 T# 8O:  
at current price 按当时价格计算;按现时价格计算 Tx!mW-Lt  
at factor cost 按要素成本计算;按生产要素成本计算 rod{77  
at money-of-the-day price 按付款当日价格计算 rc$G0O  
at or better 按指定或较佳价位〔买卖指令〕 9@!`,Co  
at par 按面值计算;平价 O|8p #  
at sight 见票即付 `=FfzL  
at the close 按收市盘 HK}C<gg  
at the opening 按开市盘 8&3G|m1-2  
attestation 见证;见证条款 fFsA[@5tul  
at-the-money option 平价期权 FzNs >*  
attorney 受权人;受托代表人 -qs9a}iL  
attornment 新拥有人承认书 2r1., 1  
attributable profit 可归属利润 pN?  
attributable share value 可归属股份价值 or0f%wAF  
Auckland Stock Exchange 奥克兰证券交易所 O)W1.]GMbf  
auction 拍卖 "*?^'(yA@  
auctioneer 拍卖商 JD,/oL.KA  
audit 审计;核数 r=u>TA$  
Audit Commission 审计署 Z5+qb  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] :]:q=1;c  
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〕 ^'#vUj:"  
audit review 帐目审查 j134iVF%  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 mI}1si=$  
audited account 审计帐目;经审计的帐目 3^C  
audited annual account 经审计的周年帐目 ,\ov$biL  
audited balance sheet 经审计的资产负债表 O9jqeF`L=  
auditor 核数师;核数主任;审计师 !}<Y^="  
auditor's certificate 核数师证明书;审计师证明书 .]P@{T||Y  
auditor's report 核数师报告;审计师报告 #p Ld';  
Aussie bond 澳元债券 ;jS~0R  
austerity budget 紧缩预算 *GD?d2.6j  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 tKu'Q;J  
Australia All Ordinaries Index 澳洲所有普通股票指数 !5&% P b  
Australian Dollar [AUD] 澳元 n-0RA~5z  
Australian Options Market 澳大利亚期权市场 6f(K'v  
Australian Securities Commission 澳洲证券事务监察委员会 oF8#gn_  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 |cUTP!iy  
Australian Stock Exchange 澳大利亚证券交易所 ~}PB&`%7  
Austrian Schilling [ATS] 奥地利先令 p78X,44xg  
authentication 认证;鉴证 : OQx;>'  
authority to purchase 委托购买证;委购书 AQ7w5}g+V  
authorization 认可;核准;授权;授权书 j&(aoGl@  
authorization by direction 指示授权 wak_^8x  
authorization by instruction 指令授权 /J9|.];%r  
authorization by warrant 令状授权 Z]jm.'@z@  
authorization of unit trust 单位信托的认可 Db3# ;  
authorized agent 指定代理人 !hdOH3h=  
authorized capital 法定资本 $t}t'uJ  
authorized clerk 出市员 !,WO]O v  
authorized dealer 认可交易商 u?,M`w0'  
authorized financial institution 认可财务机构 }V:ZGP#!'  
authorized fund 认可基金 js^+{~  
authorized fund house 获授权的基金公司;认可基金公司 _!2bZ:emG  
authorized institution 认可机构 *jE> (J`  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 i-Er|u; W  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 tX)l_ ?jVH  
authorized insurer 获授权保险人;获认可承保人 :rR)rj'  
authorized investment 特准投资项目 #k?uYg8  
authorized person 获授权人 \2]M &n GT  
authorized representative 获授权代表 ->_rSjnM{  
authorized share capital 法定股本 jjLx60|{  
automated quotation system 自动报价系统 bYt [/K,  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 7\.{O$Q  
自动交易系统〔香港期货交易所有限公司〕 j AXKp b  
automatic adjustment mechanism 自动调整机制 J;8M. _  
automatic adjustment system 自动调整系统 e,V @t%  
Automatic Clearing House 自动票据交换所 ;xqN#mqq  
automatic exchange rates accumulation system 自动化汇率累集系统 N5K\h}'%  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Z8 eB5!$  
automatic teller machine [ATM] 自动柜员机 IPHZ~'M  
autopay 自动转帐 Qze.1h  
available assets 可用资产 Y-YlQ ^  
available fiscal reserve 现存财政储备 VCf/EkC  
available profit 可用利润 Fw.df<  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 8=kIN-l_  
average 平均;平均数;海损 #X 1 GL  
average basic salary 平均基本薪金 X?f\j"v  
average consumer expenditure 平均消费开支;一般消费开支 |[./jg"  
average cost 平均成本 ; ,9:1.L  
average cost of land production 增辟土地平均成本 XSOSy2:  
average daily turnover 平均每日成交额 ,9~=yC  
average daily wage rate 平均每日工资率 e2F{}N  
average expenditure pattern 平均开支模式 C!X"0]@FA  
average growth rate 平均增长率 a)lS)*Y  
average net fixed assets 固定资产平均净值 ;+;%s D  
average of relatives 相对价格平均数 P z< \q;  
average price 平均价格 @{V bu  
average propensity to consume 平均消费倾向;一般消费倾向 $@utlIXA'  
average propensity to save 平均储蓄倾向;一般储蓄倾向 6>Dm cG:.  
average rate 平均率 ^]n:/kZ5"[  
average revenue 平均收入;平均收益 aWS_z6[t#6  
average stock 平均库存;平均存货 (baBi9<P=  
average yearly rent 平均年租 " rVf{  
avoidance of double taxation 避免双重课税 T"_f9?  
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 }rA _4%  
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