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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: @0 'U p  
A share A股;甲类股份 D<m0G]Ht*  
abatement of tax 减税;减扣免税额 c"v75lW-J  
ABN AMRO Bank N.V. 荷兰银行 6\ yBA_ z  
above-the-line expenditure 线上项目支出;经常预算支出 a}uYv:  
above-the-line receipt 线上项目收入;经常预算收入 hLbWqF  
ABSA Asia Limited 南非联合亚洲有限公司 (Vr%4Z8  
absolute change 绝对数值变更 qm3H/cC9+  
absolute expenditure 实际开支 4EHrd;|   
absolute guideline figure 绝对准则数字 > 1(J  
absolute interest 绝对权益 FJDE48Vi  
absolute order of discharge 绝对破产解除令 <sw@P":F  
absolute profit margin 绝对利润幅度 "(3u)o9  
absolute value 实值;绝对值 f"KrPx!^b  
absolutely vested interest 绝对既得权益 \XPGA uEo  
absorbed cost 已吸收成本;已分摊成本 <^\rv42'(2  
absorption 吸收;分摊;合并 hbOXR.0z  
absorption rate 吸收率;摊配率;分摊率 veHe   
ACB Finance Limited 亚洲商业财务有限公司 NNF"si\FE  
acceptable form of reciprocity 合理的互惠条件 s(nT7x+W  
acceptable rate 适当利率;适当汇率 0|RofL&o  
acceptance agreement 承兑协议 wS);KLe3  
acceptance for honour 参加承兑 CVW T >M<  
acceptor 承兑人;接受人;受票人 | DV?5>>  
acceptor for honour 参加承兑人 ~W[I  
accident insurance 意外保险 mwo:+^v(  
Accident Insurance Association of Hong Kong 香港意外保险公会 !( rAI  
accident insurance scheme 意外保险计划 #n'.a1R  
accident year basis 意外年度基准 8f/KNh7#s  
accommodation 通融;贷款 z 7ik/>d?  
accommodation bill 通融票据;空头票据 : oXSh;\  
accommodation party 汇票代发人 4/Y?eUQ  
account balance 帐户余额;帐户结余 N(Ru/9!y"  
account book 帐簿 Lx wi"ndP  
account collected in advance 预收款项 |82q|@e  
account current book 往来帐簿 ly-(F2  
account of after-acquired property 事后取得的财产报告 W;'fAohr  
account of defaulter 拖欠帐目 Oj;*Gi9E  
account payable 应付帐款 H; NV?CD  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 FDQ=$w}' >  
account receivable 应收帐款 ~x^y5[5{  
account receivable report 应收帐款报表 Wk<fNHg  
account statement 结单;帐单;会计财务报表 `^Vd*  
account title 帐户名称;会计科目 }! EVf  
accountant's report 会计师报告 dgjK\pH`h  
Accountant's Report Rules 会计师报告规则 -BH/)$-$  
accounting and auditing procedure 会计与审计程序;会计与核数程序 O|V0WiY<  
Accounting Arrangements 《会计安排》 B=!!R]dxA  
accounting basis 会计基础 W!wof- 1  
accounting by Official Receiver 破产管理署署长呈交的帐目 J(l\VvK  
Accounting Circular 《会计通告》 KGYbPty}  
accounting class 会计类别 ?1D!%jfi  
accounting date 记帐日期;会计结算日期 :Ln)j%&  
accounting for money 款项核算 T@tsM|pI  
Accounting Officer 会计主任 (T_-`N|  
accounting period 会计报告期;会计期 ~=*o  
accounting policy 会计政策;会计方针 3uocAmY  
accounting practice 会计惯例 +Yc^w5 !(  
accounting principle 会计准则 lN#j%0MaUo  
accounting record 会计记录 {5~h   
accounting report 会计报告 n.&7lg^X  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 SO=gG 2E  
Accounting Society of China 中国会计学会 w6i2>nu_O  
accounting statement 会计报表 pM?~AYWb  
accounting system 会计制度;会计系统 PjeI&@  
accounting transaction 会计事项;帐务交易 |n/;x$Cb  
accounting treatment 会计处理 $<v4c5r]O  
accounting year 会计年度 ^e8xg=8(  
accretion 增值;添加 -K'UXoU1  
accrual 应计项目;应累算数目 8YFG*HSa  
accrual basis 应计制;权责发生制 #4JMb#q0E  
accrual basis accounting 应计制会计;权责发生制会计 ~t)cbF(UO  
accrue 应累算;应计 ]>1Mq,!  
accrued benefit 应累算利益 s/tLY/U/  
accrued charges 应计费用 Xg C^-A w  
accrued cumulative preference share dividend 应累算的累积优先股股息 C< c6Ub  
accrued expenses 应累算费用 Z 2N6r6  
accrued interest payable 应付利息;应计未付利息 Vr EGR$  
accrued interest receivable 应收利息;应计未收利息 +@QrGY  
accrued right 累算权益 gx.\H3y  
accruing profit 应累算的利润 }PBme'kP  
accumulated fiscal reserve 累积财政储备 Byc;r-Q5V  
accumulated profit 累积利润;滚存溢利 -G.N  
accumulated reserve 累积储备 ]p`y  
accumulation of surplus income 累积收益盈余 rGP;0KtQ  
acquired assets 既得资产 1.du#w  
acquisition 收购;购置;取得 dd  
acquisition cost 购置成本 |9jK-F6   
acquisition expenses 购置费用 FJc8g6M  
acquisition of 100% interest 收购全部股权 7|5kak>=  
acquisition of control 取得控制权 8ttJ\m  
acquisition of fixed assets 购置固定资产 M0w Uis:`  
acquisition of shell “买壳” = LNU%0m  
acquisition price 收购价 e,JBz~CK*w  
act of God 天灾 /oT~CB..  
acting partner 执事合伙人 E7L>5z  
active market 买卖活跃的市场;交投畅旺的市场;旺市 \>6*U r  
active partner 积极参与的合伙人 p AOKy  
active trading 交投活跃 YB"gLv?  
actual circulation 实际流通 c["1t1G  
actual cost 实际成本 6Qkjr</  
actual expenditure 实际开支;实际支出 ,^([aK  
actual income 实际入息;实际收入;实际收益 pG#tMec  
actual market 现货市场 98Vv K?  
actual price 现货价;实际价格 p(n0(}eVC'  
actual profit 实际利润 f)*?Ji|5F  
actual quotation 实盘;实际价位;实际报价 \}$|Uo$O  
actual year basis 按实际年度计算 dPEDsG0$a  
actuals 实货 ^3dc#5]Xf  
actuarial investigation 精算调查 K1 "HJsj  
actuarial principle 精算原则 g>VtPS5 y  
actuarial report 精算师报告 ^*}D*=>\  
Actuarial Society of Hong Kong 香港精算学会 2nyK'k  
actuarial valuation 精算师估值 28"1ONs 3  
actuary 精算师 VZi1b0k1.  
ad referendum agreement 暂定协议;有待覆核的协定  p& _Z}Wv  
ad valorem duty 从价税;按值征税 th{f|fm62  
ad valorem duty system 从价税制 G3_7e A#;  
ad valorem fee 从价费 =`3r'c  
ad valorem tariff 从价关税 GrLxERf  
additional allowance 额外免税额 y~+LzDV  
additional amount for unexpired risk 未过期风险的额外款额 sWlxt qg  
additional assessable profit 补加应评税利润 t{] 6GlW  
additional assessment 补加评税 d~aTjf  
additional commitment 额外承担 ArtY;.cg%  
additional commitment vote 额外承担拨款 g=\(%zfsxr  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6]1RxrAV  
additional dependent parent allowance 供养父母额外免税额 L ci?  
additional provision 额外拨款 Q#%LIkeq  
additional stamp duty 附加印花税 SSI> +A  
additional tax 补加税罚款;补加税款 b$'%)\('g  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ^UvL1+  
adjudged bankrupt 被裁定破产 %$&eC  
adjudicated bankrupt 裁定破产人 !f/K:CK|  
adjudication fee 裁定费;评定印花税额手续费;评估契据费  vc: kY  
adjudication of bankruptcy 裁定破产;宣告破产 >)WE3PT/O"  
adjudication of insolvency 裁定无力偿还债务 ~T@E")uR  
adjusted actual 经调整的实数;调整后的实数 Yb5U^OjyJ  
adjusted current assets 经调整的流动资产;调整后的流动资产 (d &" @  
adjusted figure 经调整的数字;调整后的数额 4BMu0["6|s  
adjusted liabilities 经调整的负债;调整后的负债 wo&IVy@s$  
adjusted loss 经调整的亏损;调整后的亏损 "o- -MBq4  
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 0aY|:  
adjusted profit 经调整的利润;调整后的利润 K>'4^W5d,  
adjusted surplus 经调整的盈余额;调整后的盈余额 12 )  
adjusted value 经调整的价值;调整后的价值 rPB Ju0D"  
adjustment 调整;修订;理算〔保险〕 t%mi#Gh(  
adjustment centre 调剂中心 MEI&]qI  
adjustment lag 调整过程的时间差距;调整时差 wf  ]Wm  
adjustment mechanism 调整机制 s>DFAu!  
adjustment of loss 亏损调整 0")_%  
adjustment process 调整过程;调整程序 C/!P&`<6  
adjustment range 调整幅度 Zg_b(ks  
administered exchange rate 受管制汇率 \l=A2i7TQ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ikZYc ${  
administration expenses 行政费用 }!K #  
administration fee 手续费;行政费 l3u[  
administration in bankruptcy 破产管理 '{,JuX"n  
administration order 遗产管理令 H2],auBY  
administrator 管理人;遗产管理人 dU-:#QV6  
administrator of the estate 遗产管理人 QHv]7&^rlj  
admission of debt 债项承认书 W _[9  
admission of proof 接纳债权证明 S8v,' Cc  
advance 放贷款项;垫付款项;预支款项;预付款项 ^X#)'\T  
advance account 暂支帐目;预付款帐户 Zdrniae ah  
advance compensation 预付补偿金 e[fld,s  
advance from shareholder 股东垫款 -d?<t}a  
advance pending reimbursement 预支以待日后付还 ` &=%p|  
advanced economy 先进经济体系 D Z~036  
advancement 预付;预付财产 9vi+[3s/=;  
advances warrant 垫款令 _&HFKpHQ  
advancing 贷出 vm gd  
adverse balance 逆差 F~v0CBcAL  
adverse exchange 逆汇 F4=X(P_6  
advertisement addressed to shareholders 在报章刊登的致股东通告 Ne9VRM P  
advice for collection 托收通知书 %5L~&W}^"  
advice of drawing 提款通知书;汇票通知书 l%V+] skS  
advice of payment 付款通知 ."Pn[$'.  
Advisory Committee [Securities and Futures Commission] iw.F8[})  
谘询委员会〔证券及期货事务监察委员会〕 "U9e)a0v  
Advisory Committee on Diversification 经济多元化谘询委员会 ~e|E5[-i  
affidavit 誓章;遗产申报誓章 ~I")-2"B  
affidavit of no receipt 述明无收款的誓章 h/5V~ :)  
affiliate 联号;联营公司;附属公司 ZXhNn<  
affiliated company 附属公司;联号;联营公司 vmxS^_I  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 <DMm [V{  
affordability 负担能力 ]Y,V)41gCE  
African Development Bank [AfDB] 非洲开发银行 1^AQLOiRE1  
after-acquired property 事后取得的财产 +^J&x>5  
after-hours dealing 市后交易 `_DA!  
after-tax profit 税后盈利;税后利润;税后溢利 \HD:#a  
agency agreement 代理协议 6oWFjeZ0  
agency expenses 代理机构的开支 |s#,^SJ0  
agency fee 代理费 cm!vuoB~~  
Agency Law 《代理法》 #}6~>A  
agent 代理人;承销人 P=_W{6  
agent of company 公司代理人 hB 'rkjt  
agent's fee 代理人费;经纪费 C^?/9\  
aggregate 总计;总数;总体数字 2x gk$E$7  
aggregate amount 总款额;总额 5> 81Vhc,  
aggregate assets and liabilities 总体资产与负债 Z%sTj6Th  
aggregate at constant price 按固定价格计算的总体数字 (;Bh7Ft  
aggregate demand 总需求 4{,!'NA  
aggregate gross position 总持仓量 0 Swu]OE  
aggregate limit 总限额 UN<$F yb  
aggregate of salaries tax 合计薪俸税 auB+g'l  
aggregate performance 总体表现;总体业绩 (wH+0  
aggregate supply 总体供应 G_WFg$7G%  
aggregate surplus 总盈余 1)u,%  
aggregate total 整体总额 r" |do2s  
aggregate value 总值;合计价值 xJ^B.;>  
aggregated basis 合计基准 ]'<}kJtN.  
aggregated net chargeable income 合计应课税入息实额 iqF|IVPoi  
aggregation 合并计算;合计;总和 $U&p&pgH=W  
aggregation of incomes of husband and wife 夫妇入息合并计算 .' v$PEy  
aggregation of property 财产的总和 4U$M0 =  
agio 差价;贴水 a U<+ `  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 -f'&JwE0=  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [:izej(\  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ,-n_( U  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment =q[+ e(,3  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 uC]c`Ue  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment eiA$) rzy  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 K=4|GZ~p}`  
agreement for a settlement 授产协议 fHuWBC_YO  
agreement for assignment 转让协议 uxX 3wY;M  
agreement for sale 售卖协议;买卖协议 \R 3O39[  
agreement for sale and purchase 买卖协议 '8 ^cl:X  
agreement for the payment of interest 支付利息协议 iYW<qgz  
agreement for the repayment of money 还款协议 `/G9*tIR8g  
agreement of reinsurance 再保险协议 -lfbn =3  
Agricultural Bank of China 中国农业银行 WK#c* rsij  
air passenger departure tax 飞机乘客离境税 ),,0T/69+9  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 dF&@q,  
airport tax 机场税 DEPsud;  
alcohol duty 酒精税 OSJL,F,  
alienation 让与;让渡;转让 Cpn!}!Gnf  
alimony 生活费;赡养费 oB<!U%BN  
All Ordinaries Index [AOI] 所有普通股指数 t ,EMyZ  
all risks 全险;综合险 Y6jgAq  
All Sales Record for Stock Market 《股票市场成交报告》 i:&$I=  
Allied Capital Resources Limited 新联财务有限公司 l?X)]1  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 P#:nXc$  
allocation letter 拨款信件 9*s:Vff{  
allocation of fund 分配款项;预留款项 +wEsfYW  
allocation of profit 利润分配;溢利分配 eS%8WmCV9<  
allocation warrant 拨款令 fG@]G9Z  
allotment 分配;配股 ] P_yN:~  
allotment notice 股份配售通知;配股通知 ##" Hui  
allotment of shares 股份分配 h5n@SE>G  
allowable 可获宽免;免税的 8NWuhRRrw  
allowable business loss 可扣除的营业亏损 .8|"@  
allowable expenses 可扣税的支出 <pFbm  
allowance 免税额;津贴;备抵;准备金 xjYH[PgfX  
allowance for debts 债项的免税额 y?iW^>|?L=  
allowance for depreciation by wear and tear 耗损折旧免税额 !@h)3f]`1G  
allowance for funeral expenses 殡殓费的免税额 s?9`dv} P  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 /.UISArH  
allowance for repairs and outgoings 修葺及支出方面的免税额 S2 -J1 x2N  
allowance to debtor 给债务人的津贴 p8iKZI]g  
alteration of capital 资本更改 Q0XSQOl  
alternate trustee 候补受托人 @6y)wA9Yx  
amalgamation 合并 x45F-w{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 gP!k[E ,Q8  
ambit of charges 征税范围;收费范围 Gfep m$*%  
amended valuation 经修订的估值 bz`rSp8h  
American Commodities Exchange 美国商品交易所 H=XdgOui  
American Express Bank Limited 美国运通银行 :c:}_t{%  
American Stock Exchange 美国证券交易所  bIuOB|  
amortization 摊销 |/u,6`  
amount due from banks 存放银行同业的款项 5^{2 g^jH6  
amount due from banks abroad 存放海外银行同业的款项 ;|,*zD  
amount due from holding companies 控股公司欠款 !W b Q9o  
amount due from local banks 存放本港银行同业的款项 0Fs2* FS  
amount due to banks 银行同业的存款 "JgwL_2  
amount due to banks abroad 海外银行同业的存款 r+a0.  
amount due to holding companies 控股公司存款 @><8YN^)%  
amount due to local banks 本港银行同业的存款 7Xh ;dJAF3  
amount due to outport banks 外埠银行同业的存款 _]< Tv3]RK  
amount for note issue 发行纸币的款额 1,n\Osd  
amount of bond 担保契据的款额 [KEw5-=i@  
amount of consideration 代价款额 -;YhQxxC}L  
amount of contribution 供款数额 h\6 t\_^\  
amount of indebtedness 负债款额 0<Rq  
amount of principal of the loan 贷款本金额 Q^'xVS_.  
amount of rates chargeable 应征差饷数额 #,SPV&  
amount of share capital 股本额 Jn\>S z(96  
amount of sums assured 承保款额 N8*QAe kN  
amount of variation 变动幅度 m&- -$sr  
amount of vote 拨款数额 e=ry_@7  
amount payable 应付款额 0J .]`kR  
amount receivable 应收款额 |-]'~ @~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !3ji]q;uF  
analysis 分析  fTGVG  
ancillary risk 附属风险 ]_m(q`_  
annual account 周年帐目;周年帐目报表;年度决算;年结 ,H] S-uK~  
annual accounting date 年结日期 ;(Z9.  
annual allowance 每年免税额;年积金;年度津贴;年津 O}z-g&e.U  
annual balance 年度余额 AZ. j>+0xx  
annual disposable income 每年可动用收入 F{eI[A  
annual estimates 周年预算 e'3y^Vg  
annual fee 年费 K{iC'^wP  
annual general meeting 周年大会 LKM;T-  
annual growth rate 年增率;每年增长率 QRdh2YH`  
annual long-term supplement 长期个案每年补助金 MVDy|i4  
annual pensionable emolument 可供计算退休金的年薪 X(;W Y^i!  
annual report 年报 _"#n%@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1 l-Y)   
annual return 周年报表;周年申报表;每年报税表格 qKI)*o062  
Annual Return Rules 《周年报表规则》 pE{Ecrc3|  
annual review of consumer prices 每年消费物价回顾 -]Aqt/w"l  
annual roll-forward basis 逐年延展方式 aco w  
annual salary 年薪 YN7JJJ/~T  
annual statement 年度报表;年度决算表 8)YDUE%VH  
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 E g_ram`\R  
annuitant 年金受益人 iE^=Vf;  
annuity 年金 O0sLcuT$  
annuity contract 年金合约 =A_fL{ SM  
annuity on human life 人寿年金 &[5pR60  
antecedent debt 先前的债项 O&@CT])8  
ante-dated cheque 倒填日期支票 ,3Aiz|v-  
anticipated expenditure 预期开支 YLb$/6gj6  
anticipated net profit 预期纯利 Oh,]"(+  
anticipated revenue 预期收入 +?6@%mW'  
anti-inflation measure 反通货膨胀措施 !WTL:dk  
anti-inflationary stance 反通货膨胀立场 && b;Wr  
apparent deficit 表面赤字 :c9 H2  
apparent financial solvency 表面偿债能力 2k^'}7G%  
apparent partner 表面合伙人 |Zdl[|kX  
application for personal assessment 个人入息课税申请书 [G"Va_A8  
application of fund 资金应用 5Rae?* XH  
application to release as liquidator and to destruct the books of accounts and documents yVyh\u\  
申请免除清盘人职务及毁灭帐簿与文件 C~04#z_$  
appointed actuary 委任精算师 A(+%DZ  
appointed auditor 委任核数师;委任审计师 aqv'c j>  
appointed trustee 委任的受托人 7Q?^wx  
appointer 委任人 a2eE!I  
apportioned pro rata 按比例分摊 ,hE989x<iI  
apportionment 分配;分摊 &W*^&0AV  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 nNh5f]]  
apportionment formula 分摊方程式 @ el  
apportionment of estate duty 遗产税的分摊 sA oxLI  
appraisal 估价;评估 YVPLHwh/5  
appreciable growth 可观增长 A}(o1wuw  
appreciable impact 显着影响 FzG>iC}  
appreciable increase 可观增长 ]D,\(|  
appreciation 增值;升值 P+DIo7VTX  
appreciation against other currencies 相对其他货币升值 d-T pY*v  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 o_03Io ~Bf  
appreciation tax 增值税 \susLD  
appropriation 拨款;拨用;拨付 w YQEm  
appropriation account 拨款帐目 Pk;YM}  
Appropriation Bill 拨款法案 od^ylg>K  
appropriation-in-aid system 补助拨款办法 `i<Z< <c>  
approved assets 核准资产 ?@;#|^k9  
approved basket stock 认可一篮子证券 $dG:29w  
approved budget 核准预算 U_WO<uhC  
approved charitable donation 认可慈善捐款 IRTD(7"oyp  
approved charitable institution 认可慈善机构 ygQe'S{!S\  
approved currency 核准货币;认可货币 pj7v{H+  
approved estimates 核准预算 1:J+`mzpl  
approved estimates of expenditure 核准开支预算 z7TyS.z  
approved overseas insurer 核准海外保险人 6w[EJ;=p_  
approved overseas trust company 核准海外信托公司 )W&{OMr  
approved pooled investment fund 核准汇集投资基金 W:K '2j  
approved provident fund scheme 认可公积金计划 I+ Y{_yw"f  
approved provision 核准拨款 BAtjYPX'w  
approved redeemable share 核准可赎回股份 jwP5pu  
approved regional stock 认可地区性证券 LL==2KNUo  
approved retirement scheme 认可退休金计划 w/*m_O\!  
approved subordinated loan 核准附属贷款 5GGO:  
arbitrage 套戥;套汇;套利 nkf7Fq}  
arbitrageur 套戥者;套汇者 7mE9Zo1  
arbitrary amount 临时款项 [v`kqL~  
arrangement 措施;安排;协定 :aH5=@[!y  
arrears 欠款 gFsqCx<q  
arrears of pay 欠付薪酬 tHK>w%|\R  
arrears of revenue 逾期未收税款;逾期未收的帐项 "F[7b!>R  
articles of association 组织章程;组织细则;组织章程细则 _<=h#lH  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 B<0Kl.V  
ascertainment of profit 确定利润 Sb(OG 6  
"Asia Clear" “亚洲结算系统” h}kJ,n  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 -gUp/ #l1  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 <~uzKs0  
Asian Development Fund [ADF] 亚洲发展基金 Q!_d6-*u  
Asian dollar bond 亚洲美元债券 (>NZYPw^3  
Asian dollar market 亚洲美元市场 2f62 0   
Asian dollar rate 亚洲美元利率 bF5"ab0  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 <_#2+7Qs  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 f+8 QAvh  
asked price 沽盘;喊价;索价;卖方报价 'gHg&E9E&  
assessable income 应评税入息 Ov ^##E  
assessable loss 应评税亏损 ~H1<8py\J  
assessable profit 应评税利润 _W^;a  
assessable value 应评税值 X0REC%  
assessed profit 估定利润 e5 }amrz  
assessed value 经评估价值 {`,)<R>}  
assessment 评税;评定;估价;评税单 dqs~K7O^E  
assessment number 评税编号;估价编号 $sS~hy*  
assessment of additional tax 补加税评税 pdvnpzj  
assessment of performance 业绩评估;实绩评价 >Fs/Wet  
Assessor 评税主任 T5z]=Pd"^  
asset price bubbles 资产价格泡沫 2_y]MXG+%  
asset-backed securities 具资产保证的证券 "c|Rpzs[  
assets accretion 资产增值 5~j#Z (}u  
assets and liabilities 资产与负债 A\#z<h[>  
assets betterment statement 资产递增表;资产改进表 1GK>&;  
assets lending 实物放款;有抵押贷款 YV!hlYOBi  
assets of the company passing on the death 死者去世时转移的公司资产 2;0eW&e   
assets pledged as security for liabilities 用作负债抵押的资产 N$x&k$w R  
assets portfolio 资产投资组合 kw E2V+2  
assets price 资产价格 Ih>s2nL  
assets quality 资产质素 )Yv=:+f  
assets realization 资产变现 |0Xf":  
assets refinancing arrangement 资产再集资安排 AI`k }sA~  
assets securitization 资产证券化 Ri~$hs!  
assets situated outside Hong Kong 在香港以外地方的资产 ?{e}ouKYX1  
assets stripping 削减资产;拆卖资产 5OzEY7K)  
assets value 资产值 ^\&FowpP  
assignee 承让人 om2N*W.gk  
assignment 转让;转让书;转让契 dvU{U@:sz  
assignment of interest 权益转让 {_/o' 6  
assignment of letters patent and trade mark 专利证书及商标转让 n,2   
assignment of property 物业转让;物业转让书 =^i K^)  
assignment right 转让权 mEsb_3?#+  
assignor 转让人 D:f=Z?L)>  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Od)y4nr3~  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 o +7)cI  
associate member 附属会员 -*z7`]5J  
associated body corporate 相联法人团体 Jv+w{"&  
associated company 相联公司;联属公司 Fx|`0 LI+C  
associated corporation 相联法团 ][ IOlR  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] sRA2O/yKCE  
公认会计师公会〔英国〕 _+'!l'`  
Association of Futures Exchange Brokers 香港期货经纪协会 -Ep#q&\  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 L!lmy&1  
association of underwriters 承保人组织 P_w4 DU  
assumption of control 接管 &Jc atI  
assurance 担保;保险;转易;转易书 -5 D<zP/  
assurance of interest 权益的转易 %1.F;-GdsW  
at 19XX price 按一九XX年价格计算 YO$D-  
at a discount 按赔价计算;按贴水价格计算;打折扣 f&mi nBU  
at a premium 按溢价计算;按升水价格计算 1P*hC<  
at call 通知付款;按通知 kDMvTVd  
at constant market price 按固定市价计算 S#?2E8  
at constant price 按固定价格计算 XUA@f*  
at cost 按成本计算 -1RMyVx  
at current market price 按当时市价计算;按现时市价计算 r9OgezER  
at current price 按当时价格计算;按现时价格计算 JE7m5k Ta  
at factor cost 按要素成本计算;按生产要素成本计算 f?51sr  
at money-of-the-day price 按付款当日价格计算 dGn 0-l'q  
at or better 按指定或较佳价位〔买卖指令〕 :C(/yg  
at par 按面值计算;平价 #[bL9R5NC  
at sight 见票即付 }#7rg_O]>  
at the close 按收市盘 yV )fJ_  
at the opening 按开市盘 0hV#]`9`gN  
attestation 见证;见证条款 {;u,04OVK  
at-the-money option 平价期权 PPr Pj^%z=  
attorney 受权人;受托代表人 M{{kO@P"9  
attornment 新拥有人承认书 YLGE{bS  
attributable profit 可归属利润 kuD$]A Q`&  
attributable share value 可归属股份价值 ,1#? 0q  
Auckland Stock Exchange 奥克兰证券交易所 LwK]fFtu  
auction 拍卖 o_BTo5]  
auctioneer 拍卖商 [Hx(a.,d  
audit 审计;核数 ]i$y;]f  
Audit Commission 审计署 :sJ7Wok6~  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] YE~IO5   
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 ds9 'k.  
audit review 帐目审查 N=KtW?C  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 XPO-u]<W  
audited account 审计帐目;经审计的帐目 6]Hwr_/tk  
audited annual account 经审计的周年帐目 45 sEhs[$  
audited balance sheet 经审计的资产负债表 CqlxE/|  
auditor 核数师;核数主任;审计师 Y?NL|cW4  
auditor's certificate 核数师证明书;审计师证明书 9hfg/3t('  
auditor's report 核数师报告;审计师报告 =g9n =spAn  
Aussie bond 澳元债券 W Su6chz)  
austerity budget 紧缩预算 kpIn_Ea  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Z%]K,9K  
Australia All Ordinaries Index 澳洲所有普通股票指数 G?'^"ae"Z  
Australian Dollar [AUD] 澳元 gVfFEF.  
Australian Options Market 澳大利亚期权市场 ,3Q~X$f  
Australian Securities Commission 澳洲证券事务监察委员会 jRU: un4  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 6dR+qJa6i  
Australian Stock Exchange 澳大利亚证券交易所 >5Yn`Fc5  
Austrian Schilling [ATS] 奥地利先令 $t):r@L  
authentication 认证;鉴证 Y~g{9 <!  
authority to purchase 委托购买证;委购书 B[GC@]HE  
authorization 认可;核准;授权;授权书 p%>sc  
authorization by direction 指示授权 =J IceLL  
authorization by instruction 指令授权 z7bJV/f  
authorization by warrant 令状授权 `}l%61n0  
authorization of unit trust 单位信托的认可 tr[}F7n9  
authorized agent 指定代理人 '7sf)0\:<p  
authorized capital 法定资本 PJC(:R(j  
authorized clerk 出市员 W3tin3__  
authorized dealer 认可交易商 eV|N@  
authorized financial institution 认可财务机构 "dX~J3$  
authorized fund 认可基金 4@@Sh`E:  
authorized fund house 获授权的基金公司;认可基金公司 Vb`Vp(>AU  
authorized institution 认可机构 E=ijt3  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 | 6JKB'  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 p|t" 4HQ  
authorized insurer 获授权保险人;获认可承保人 _w4G|j$C  
authorized investment 特准投资项目 @/.# /  
authorized person 获授权人 ["EXSptB  
authorized representative 获授权代表 7sxX?u  
authorized share capital 法定股本 'Z4}O_5_  
automated quotation system 自动报价系统 ]u|v7}I4  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] n9+33^ PT  
自动交易系统〔香港期货交易所有限公司〕 s Z[[ymu8  
automatic adjustment mechanism 自动调整机制 0vm>*M*p  
automatic adjustment system 自动调整系统 hLLSmW (  
Automatic Clearing House 自动票据交换所 O D}RnKL  
automatic exchange rates accumulation system 自动化汇率累集系统 ~~OFymQ%?q  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 CW &z?Bra  
automatic teller machine [ATM] 自动柜员机 uGMzU&+  
autopay 自动转帐 '6dVe 2V  
available assets 可用资产 Snf_{A<  
available fiscal reserve 现存财政储备 ][$I~ nRf  
available profit 可用利润 e c&Y2  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 kL*P 3 0  
average 平均;平均数;海损 #u hUZq  
average basic salary 平均基本薪金 2e1KF=N+  
average consumer expenditure 平均消费开支;一般消费开支 6WY/[TC-  
average cost 平均成本 @=Q!a (g  
average cost of land production 增辟土地平均成本 XGx[Ny_A2  
average daily turnover 平均每日成交额 *vD.\e~  
average daily wage rate 平均每日工资率 \FVfV`x  
average expenditure pattern 平均开支模式 \"a{\E,{;  
average growth rate 平均增长率 nnv|GnQST  
average net fixed assets 固定资产平均净值 q*3OWr  
average of relatives 相对价格平均数 ?uq`|1`  
average price 平均价格 ApCU|*r)  
average propensity to consume 平均消费倾向;一般消费倾向 ]$@a.#}  
average propensity to save 平均储蓄倾向;一般储蓄倾向 kcCCa@~v  
average rate 平均率 ^HC 6v;K  
average revenue 平均收入;平均收益 Lb/GL\J)  
average stock 平均库存;平均存货 p@Y=6Bw  
average yearly rent 平均年租 'E_~ |C  
avoidance of double taxation 避免双重课税 ':vZ&  
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 qiNVaV\wr|  
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