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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: $/Mk.(3'P  
A share A股;甲类股份 B6BOy~B0  
abatement of tax 减税;减扣免税额 QFMS]  
ABN AMRO Bank N.V. 荷兰银行 Z EW`?6  
above-the-line expenditure 线上项目支出;经常预算支出 K|iNEhuc  
above-the-line receipt 线上项目收入;经常预算收入 rS=6d6@  
ABSA Asia Limited 南非联合亚洲有限公司 "QMHY\C  
absolute change 绝对数值变更 Epx.0TA=t  
absolute expenditure 实际开支 _QQO&0Z  
absolute guideline figure 绝对准则数字 =&vV$UtV  
absolute interest 绝对权益 YPN|qn(  
absolute order of discharge 绝对破产解除令 4WLB,<b}  
absolute profit margin 绝对利润幅度 /SyiJCx0  
absolute value 实值;绝对值 s;bqUY?LD  
absolutely vested interest 绝对既得权益 @^%# ]x,:  
absorbed cost 已吸收成本;已分摊成本 _b+3;Dy  
absorption 吸收;分摊;合并 Q,scjt[  
absorption rate 吸收率;摊配率;分摊率 k vb"n}  
ACB Finance Limited 亚洲商业财务有限公司 ~! @a  
acceptable form of reciprocity 合理的互惠条件 W*P/~U=  
acceptable rate 适当利率;适当汇率 'SC`->F4D  
acceptance agreement 承兑协议 #]9yzyb_y  
acceptance for honour 参加承兑 cng 1k  
acceptor 承兑人;接受人;受票人  ST{<G  
acceptor for honour 参加承兑人 \eN}V  
accident insurance 意外保险 t JJaIb6Xj  
Accident Insurance Association of Hong Kong 香港意外保险公会 5z0SjQ  
accident insurance scheme 意外保险计划 dme_Ivt  
accident year basis 意外年度基准 *h`zV<j  
accommodation 通融;贷款 _]B'C  
accommodation bill 通融票据;空头票据 5'X.Z:  
accommodation party 汇票代发人 rKO[;]_*  
account balance 帐户余额;帐户结余 ur;8uv2o  
account book 帐簿 &Oe,$%{hBh  
account collected in advance 预收款项 1&U U6|X  
account current book 往来帐簿 VQ +Xh  
account of after-acquired property 事后取得的财产报告 %.]qkGZe#  
account of defaulter 拖欠帐目 o_?YYw-:  
account payable 应付帐款 -q[?,h  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 0 ~VniF^  
account receivable 应收帐款 ^*Sb)tu\ W  
account receivable report 应收帐款报表 j#29L"  
account statement 结单;帐单;会计财务报表 ^X^4R1V)  
account title 帐户名称;会计科目 X[R/j*K  
accountant's report 会计师报告 DEs/?JZG  
Accountant's Report Rules 会计师报告规则 >XB Lm`a  
accounting and auditing procedure 会计与审计程序;会计与核数程序 $cjidBi`):  
Accounting Arrangements 《会计安排》 zI&oZH^vn  
accounting basis 会计基础 Nx~8]h1(  
accounting by Official Receiver 破产管理署署长呈交的帐目 YqYCW}$  
Accounting Circular 《会计通告》 Iu=iC.50}  
accounting class 会计类别 *f1MgP*GKF  
accounting date 记帐日期;会计结算日期 tip\vS)  
accounting for money 款项核算 n<?:!f`   
Accounting Officer 会计主任 -FwOX~s/'  
accounting period 会计报告期;会计期 t|1?mH9  
accounting policy 会计政策;会计方针 >=wlS\:"  
accounting practice 会计惯例 NT:p6(s^  
accounting principle 会计准则 $Die~rPU  
accounting record 会计记录 O.}{s;  
accounting report 会计报告 ;'*"(F=D6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~i(X{ ^,3  
Accounting Society of China 中国会计学会 ~qs 97'  
accounting statement 会计报表 TC'tui  
accounting system 会计制度;会计系统 Q 1g@FsW&U  
accounting transaction 会计事项;帐务交易 M*|x,K=U  
accounting treatment 会计处理 Ue! &Vm  
accounting year 会计年度 'RXh E  
accretion 增值;添加 9|fg\C  
accrual 应计项目;应累算数目 .^ soX}  
accrual basis 应计制;权责发生制 5EM(3eY^q  
accrual basis accounting 应计制会计;权责发生制会计 s~,Ypo?  
accrue 应累算;应计 K%.\@l2Cp  
accrued benefit 应累算利益 =j6f/8   
accrued charges 应计费用 Dr&2q X!  
accrued cumulative preference share dividend 应累算的累积优先股股息 @a+1Ri`)  
accrued expenses 应累算费用 +g%kr~w=  
accrued interest payable 应付利息;应计未付利息 I6~.sTl  
accrued interest receivable 应收利息;应计未收利息 }!x\qpA  
accrued right 累算权益 YuFJJAJ  
accruing profit 应累算的利润 USv: + .  
accumulated fiscal reserve 累积财政储备 3 cu`U`  
accumulated profit 累积利润;滚存溢利 >k5nU^|B1  
accumulated reserve 累积储备 Ab/gY$l  
accumulation of surplus income 累积收益盈余 J;HkR9<C  
acquired assets 既得资产 eVS6#R]'m  
acquisition 收购;购置;取得 [?^,,.Dd  
acquisition cost 购置成本 2/3,%5j_  
acquisition expenses 购置费用 uL`;KD  
acquisition of 100% interest 收购全部股权 oIN!3  
acquisition of control 取得控制权 \}Z5}~S  
acquisition of fixed assets 购置固定资产 ,dP-sD;<  
acquisition of shell “买壳” *MglX<  
acquisition price 收购价 ~J)_S' #  
act of God 天灾 o[X 'We;  
acting partner 执事合伙人 2eK!<Gj  
active market 买卖活跃的市场;交投畅旺的市场;旺市 z1K@AaRx  
active partner 积极参与的合伙人 ?Mtd3F^o?  
active trading 交投活跃 OW;]= k/(  
actual circulation 实际流通 :2vk vLM  
actual cost 实际成本 F|Pf-.r`t  
actual expenditure 实际开支;实际支出 akoK4!z  
actual income 实际入息;实际收入;实际收益  \9N1:  
actual market 现货市场 Z_Qs^e$  
actual price 现货价;实际价格 ,3=|a|p  
actual profit 实际利润 },lHa!<^  
actual quotation 实盘;实际价位;实际报价 8>%:MS"  
actual year basis 按实际年度计算 :Xq qhG  
actuals 实货 W1fEUVj  
actuarial investigation 精算调查 @@M 2s(  
actuarial principle 精算原则 JHC 6l  
actuarial report 精算师报告 7.`Fe g.  
Actuarial Society of Hong Kong 香港精算学会 jvv3;lWDL.  
actuarial valuation 精算师估值 `7[z%cuK  
actuary 精算师 yY+)IU.  
ad referendum agreement 暂定协议;有待覆核的协定 |uf{:U)  
ad valorem duty 从价税;按值征税 xM"k qRZ  
ad valorem duty system 从价税制 5)bf$?d   
ad valorem fee 从价费 ZCVwQ#Xe+  
ad valorem tariff 从价关税 )RG@D\t,  
additional allowance 额外免税额 %5Q5xw]w3  
additional amount for unexpired risk 未过期风险的额外款额 p=sL KnLmZ  
additional assessable profit 补加应评税利润 >]s\%GO  
additional assessment 补加评税 noJ5h |  
additional commitment 额外承担 |*W_  
additional commitment vote 额外承担拨款 l+`f\},  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 X:PB }  
additional dependent parent allowance 供养父母额外免税额 Y">m g=B  
additional provision 额外拨款 B >2"O  
additional stamp duty 附加印花税 ]zK'aod  
additional tax 补加税罚款;补加税款 2[-@ .gH  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 : .Y  
adjudged bankrupt 被裁定破产 [;~:',vHQf  
adjudicated bankrupt 裁定破产人 4LO4SYW7  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 YW9r'{(D(I  
adjudication of bankruptcy 裁定破产;宣告破产 B8_)I.  
adjudication of insolvency 裁定无力偿还债务 iYJ:P  
adjusted actual 经调整的实数;调整后的实数 <?yf<G'$  
adjusted current assets 经调整的流动资产;调整后的流动资产 dp;;20z  
adjusted figure 经调整的数字;调整后的数额 F<H[-k*t/  
adjusted liabilities 经调整的负债;调整后的负债 Av6=q=D  
adjusted loss 经调整的亏损;调整后的亏损 4j+FDc`  
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 ])Rs.Y{Q5  
adjusted profit 经调整的利润;调整后的利润 JWQd/  
adjusted surplus 经调整的盈余额;调整后的盈余额 5yBaxw`  
adjusted value 经调整的价值;调整后的价值 qM}Uk3N0  
adjustment 调整;修订;理算〔保险〕 7m='-_w)?w  
adjustment centre 调剂中心 r?Q`b2Q  
adjustment lag 调整过程的时间差距;调整时差 +c'b=n9j  
adjustment mechanism 调整机制 4u0\|e@a  
adjustment of loss 亏损调整 d^b(Uo=$  
adjustment process 调整过程;调整程序 z 3((L  
adjustment range 调整幅度 d+DdDr  
administered exchange rate 受管制汇率 +pMa-{  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Zfwhg4G~  
administration expenses 行政费用 V}=%/OY?  
administration fee 手续费;行政费 T .#cd1b  
administration in bankruptcy 破产管理 *XN|ZGl/  
administration order 遗产管理令 [ =/Yo1:v  
administrator 管理人;遗产管理人 /L|$* Xj  
administrator of the estate 遗产管理人 _%M+!Ltz  
admission of debt 债项承认书 6WI-ZEVp&  
admission of proof 接纳债权证明 ^<u9I5?  
advance 放贷款项;垫付款项;预支款项;预付款项 p>x[:*  
advance account 暂支帐目;预付款帐户 xwvg @  
advance compensation 预付补偿金 EY+/ foP  
advance from shareholder 股东垫款 <7  
advance pending reimbursement 预支以待日后付还 {p.D E  
advanced economy 先进经济体系 3QM;K^$  
advancement 预付;预付财产 d}B_ wz'  
advances warrant 垫款令 B"; >zF  
advancing 贷出 MX*T.TG8  
adverse balance 逆差 0'm$hU}  
adverse exchange 逆汇 o}^/K m+t  
advertisement addressed to shareholders 在报章刊登的致股东通告 "!w$7|% T  
advice for collection 托收通知书 R{6~7<m.  
advice of drawing 提款通知书;汇票通知书 Ei$?]~ &  
advice of payment 付款通知 ppYIVI  
Advisory Committee [Securities and Futures Commission] \Dn47V{7-  
谘询委员会〔证券及期货事务监察委员会〕 "p Rr>Fa  
Advisory Committee on Diversification 经济多元化谘询委员会 `3wzOMgJ  
affidavit 誓章;遗产申报誓章  x&^>|'H  
affidavit of no receipt 述明无收款的誓章 *,x-}%X  
affiliate 联号;联营公司;附属公司 EuH[G_5e0  
affiliated company 附属公司;联号;联营公司 MawWgd*  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 vH[G#A~4  
affordability 负担能力 s}1S6*Cr  
African Development Bank [AfDB] 非洲开发银行 [B0]%!hFw  
after-acquired property 事后取得的财产 [l`_2{:  
after-hours dealing 市后交易 #k}x} rn<'  
after-tax profit 税后盈利;税后利润;税后溢利 t 0 omJP  
agency agreement 代理协议 y"bSn5B[  
agency expenses 代理机构的开支 8VWkUsOoI  
agency fee 代理费 p*LG Y+  
Agency Law 《代理法》 l(Y U9dp  
agent 代理人;承销人 2D'b7zPJ3  
agent of company 公司代理人 C4,;l^?=%  
agent's fee 代理人费;经纪费 Uj/m  
aggregate 总计;总数;总体数字 #saK8; tp  
aggregate amount 总款额;总额 ='rSB.$Ctk  
aggregate assets and liabilities 总体资产与负债 @Yzdq\FI  
aggregate at constant price 按固定价格计算的总体数字 >0XB7sC  
aggregate demand 总需求 U-]Rm}X\M  
aggregate gross position 总持仓量 =P}BAJ  
aggregate limit 总限额 n PAl8  
aggregate of salaries tax 合计薪俸税 !k5I#w:  
aggregate performance 总体表现;总体业绩 DA9-F  
aggregate supply 总体供应 At t~N TL  
aggregate surplus 总盈余 QXaE2}}P  
aggregate total 整体总额 th :I31  
aggregate value 总值;合计价值 = n>aJ(=Pd  
aggregated basis 合计基准 {.r jp`39  
aggregated net chargeable income 合计应课税入息实额 @gc|Z]CV  
aggregation 合并计算;合计;总和 G d%X> ~  
aggregation of incomes of husband and wife 夫妇入息合并计算 {?+dVLa^;  
aggregation of property 财产的总和 E\_Wpk  
agio 差价;贴水 Q:v9C ^7  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 NT1"?Thx|  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment isF jJPe  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 *X%dg$VcV  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment bjq+x:>  
《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》 \h{M\bSIEa  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment @nNhW  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 3oo Tn-`{  
agreement for a settlement 授产协议 f+c<|"we  
agreement for assignment 转让协议 M~!DQ1u  
agreement for sale 售卖协议;买卖协议 SWq5=h  
agreement for sale and purchase 买卖协议 s.uw,x  
agreement for the payment of interest 支付利息协议 0b3z(x!O  
agreement for the repayment of money 还款协议 l<DpcLX  
agreement of reinsurance 再保险协议 ?7eD< |  
Agricultural Bank of China 中国农业银行 ;)c 4  
air passenger departure tax 飞机乘客离境税 I k[{,p  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ' K\ $B_  
airport tax 机场税 d*cAm$  
alcohol duty 酒精税 .[Hv/?L  
alienation 让与;让渡;转让 <+r<3ZBA  
alimony 生活费;赡养费 g~/@`Z2Y  
All Ordinaries Index [AOI] 所有普通股指数 $D%[}[2  
all risks 全险;综合险 12olVTuw  
All Sales Record for Stock Market 《股票市场成交报告》 s*3p*zf  
Allied Capital Resources Limited 新联财务有限公司 rn8#nQ>QZ%  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Nn:>c<[  
allocation letter 拨款信件 :~PzTUz  
allocation of fund 分配款项;预留款项 cD5^mxd%  
allocation of profit 利润分配;溢利分配 lFZ}.  
allocation warrant 拨款令 6xC$R q  
allotment 分配;配股 j34L*?  
allotment notice 股份配售通知;配股通知 S-Z s  
allotment of shares 股份分配 K}KgCJ3  
allowable 可获宽免;免税的 ^1}Y=! &  
allowable business loss 可扣除的营业亏损 *z3wm-z1&  
allowable expenses 可扣税的支出 _oU}>5  
allowance 免税额;津贴;备抵;准备金 i0jR~vF {B  
allowance for debts 债项的免税额 QRw/d}8l  
allowance for depreciation by wear and tear 耗损折旧免税额 7j//x Tr}a  
allowance for funeral expenses 殡殓费的免税额 -ge :y2R_w  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 xlHC?d0}  
allowance for repairs and outgoings 修葺及支出方面的免税额 3[T<pAZ  
allowance to debtor 给债务人的津贴 ?c7} v  
alteration of capital 资本更改 ]ysEj3  
alternate trustee 候补受托人 jWE?$r"  
amalgamation 合并 sfUKH;xC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 oBpoZ @[Z  
ambit of charges 征税范围;收费范围 I `I+7~t  
amended valuation 经修订的估值 $TK<~3`  
American Commodities Exchange 美国商品交易所 Jmcf9g  
American Express Bank Limited 美国运通银行 "I n[= 2w  
American Stock Exchange 美国证券交易所 vi8)U]6  
amortization 摊销 HuRq0/"  
amount due from banks 存放银行同业的款项 wVMR&R<t  
amount due from banks abroad 存放海外银行同业的款项 /t $J<bU  
amount due from holding companies 控股公司欠款 ch-.+p3  
amount due from local banks 存放本港银行同业的款项 qVe&nXo  
amount due to banks 银行同业的存款 0D Q\akh  
amount due to banks abroad 海外银行同业的存款 >I&'Rj&Mc  
amount due to holding companies 控股公司存款 B{dR/q3;@  
amount due to local banks 本港银行同业的存款 xA7Aw0  
amount due to outport banks 外埠银行同业的存款 c:OFBVZ   
amount for note issue 发行纸币的款额 cZFG~n/  
amount of bond 担保契据的款额 s<hl>vY_'  
amount of consideration 代价款额 = VFPZ  
amount of contribution 供款数额 ~ MZEAY9  
amount of indebtedness 负债款额 gd=gc<zYP  
amount of principal of the loan 贷款本金额 a}#8n^2  
amount of rates chargeable 应征差饷数额 fa:V8xa  
amount of share capital 股本额 qHtonJc  
amount of sums assured 承保款额 x<lY&KQ0  
amount of variation 变动幅度 LagHzCB  
amount of vote 拨款数额 [>#@?@x`P  
amount payable 应付款额 rq]zt2  
amount receivable 应收款额 #l<un<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m R|;}u;d  
analysis 分析 +/|;<K5_LI  
ancillary risk 附属风险 %fH&UFby  
annual account 周年帐目;周年帐目报表;年度决算;年结 BK/~2u  
annual accounting date 年结日期 NKX62 ZC  
annual allowance 每年免税额;年积金;年度津贴;年津 *l9Wj$vja  
annual balance 年度余额 6_vhBYLf  
annual disposable income 每年可动用收入 Rg,]d u u?  
annual estimates 周年预算 s ~ Xa=_+D  
annual fee 年费 $sa5aUg }  
annual general meeting 周年大会 R{R'byre  
annual growth rate 年增率;每年增长率 NB@TyU  
annual long-term supplement 长期个案每年补助金 #eZm)KFQg  
annual pensionable emolument 可供计算退休金的年薪 [i 7^a/e  
annual report 年报 Zp'q;h_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 K>_~zWnc  
annual return 周年报表;周年申报表;每年报税表格  |tVWmm^m  
Annual Return Rules 《周年报表规则》 *F)+- BB  
annual review of consumer prices 每年消费物价回顾 J4VyP["m  
annual roll-forward basis 逐年延展方式 6upCL:A~r  
annual salary 年薪 vk>EFm8l  
annual statement 年度报表;年度决算表 =j&qat  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 !8ch&cr)o+  
annuitant 年金受益人 D&C83^m  
annuity 年金 \:[J-ySJ  
annuity contract 年金合约  8-.jf  
annuity on human life 人寿年金 X) O9PQ  
antecedent debt 先前的债项 b>_eD-  
ante-dated cheque 倒填日期支票 -z6{!  
anticipated expenditure 预期开支 = 3("gScUj  
anticipated net profit 预期纯利 3{"MN=  
anticipated revenue 预期收入 K H&o`U(}  
anti-inflation measure 反通货膨胀措施 R&P}\cf8T  
anti-inflationary stance 反通货膨胀立场 "gQA|NHwV  
apparent deficit 表面赤字 )/4xR]  
apparent financial solvency 表面偿债能力 8F(Vd99I  
apparent partner 表面合伙人  >M-ZjT>  
application for personal assessment 个人入息课税申请书 8RE"xJMff  
application of fund 资金应用 FM=- ^l,  
application to release as liquidator and to destruct the books of accounts and documents Ce~ a(J|"  
申请免除清盘人职务及毁灭帐簿与文件 0[QVU,]<  
appointed actuary 委任精算师 .CY;-  
appointed auditor 委任核数师;委任审计师 Hi5}s  
appointed trustee 委任的受托人 Aav|N3  
appointer 委任人 L32[IL|  
apportioned pro rata 按比例分摊 6f^q >YP  
apportionment 分配;分摊 3H_%2V6#V1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |on$ )vm  
apportionment formula 分摊方程式 9&VfbrBM  
apportionment of estate duty 遗产税的分摊 WPXLN'w+  
appraisal 估价;评估 jYJRG<*e  
appreciable growth 可观增长 )&$p?kF  
appreciable impact 显着影响 p*l]I *x'<  
appreciable increase 可观增长 Ph Ep3o&"  
appreciation 增值;升值 p+7ZGB  
appreciation against other currencies 相对其他货币升值 PYPDK*Ie  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 UL<*z!y  
appreciation tax 增值税 oD?c]}3  
appropriation 拨款;拨用;拨付 }bM=)eUfX  
appropriation account 拨款帐目 DI,8y"!5  
Appropriation Bill 拨款法案 Hs>|-iDs(  
appropriation-in-aid system 补助拨款办法 9 %MHIY5  
approved assets 核准资产 B(/)mB  
approved basket stock 认可一篮子证券 ){S/h<4m  
approved budget 核准预算 .Km6 (U  
approved charitable donation 认可慈善捐款 j 5{ "j  
approved charitable institution 认可慈善机构 f;Uf=.#F  
approved currency 核准货币;认可货币 *B ]5K{N  
approved estimates 核准预算 9d8bh4[  
approved estimates of expenditure 核准开支预算 T>e4Og"?  
approved overseas insurer 核准海外保险人 ouO<un  
approved overseas trust company 核准海外信托公司 AC& }8w[>u  
approved pooled investment fund 核准汇集投资基金 FXd><#U  
approved provident fund scheme 认可公积金计划 i<>zN^zn  
approved provision 核准拨款 KH_~DZU*5  
approved redeemable share 核准可赎回股份 eT<T[; m  
approved regional stock 认可地区性证券 8H<:?D/tH  
approved retirement scheme 认可退休金计划 $EUlh^  
approved subordinated loan 核准附属贷款 [L4s.l_#  
arbitrage 套戥;套汇;套利 |WMP_sGn  
arbitrageur 套戥者;套汇者 `Ir{ax&H.e  
arbitrary amount 临时款项 sPoH12?AL  
arrangement 措施;安排;协定 =bDy :yY}  
arrears 欠款 }2CVA.Qm!  
arrears of pay 欠付薪酬 ?Gr2@,jlD  
arrears of revenue 逾期未收税款;逾期未收的帐项 6Q}WX[| tQ  
articles of association 组织章程;组织细则;组织章程细则 k6|wiSyu  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 =U)e_q  
ascertainment of profit 确定利润 5$;#=WAY  
"Asia Clear" “亚洲结算系统” NJ];Ck  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 f.X<Mo   
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 e/* T,ZJ  
Asian Development Fund [ADF] 亚洲发展基金 8"5^mj  
Asian dollar bond 亚洲美元债券 B+Ox#[<75  
Asian dollar market 亚洲美元市场 C_q@ixF{  
Asian dollar rate 亚洲美元利率 B4d\4S_r%  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 NL7CeHs5  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 _Vl22'wl  
asked price 沽盘;喊价;索价;卖方报价 WY3D.z-</  
assessable income 应评税入息 yWkg4  
assessable loss 应评税亏损 mO|YX/>  
assessable profit 应评税利润 p%?m|(4f  
assessable value 应评税值 co-dq\P  
assessed profit 估定利润 KM o]J1o  
assessed value 经评估价值 $CgR~D2G  
assessment 评税;评定;估价;评税单 i<ug("/  
assessment number 评税编号;估价编号 <f+ 9wuZ  
assessment of additional tax 补加税评税 1NI%J B  
assessment of performance 业绩评估;实绩评价 hNWZ1r~_  
Assessor 评税主任 $V?h68[c  
asset price bubbles 资产价格泡沫 6Rcl HU  
asset-backed securities 具资产保证的证券 BGO!c[-  
assets accretion 资产增值 C!%\cy%Xj  
assets and liabilities 资产与负债 ,Q>Rt V  
assets betterment statement 资产递增表;资产改进表 E Qn4+  
assets lending 实物放款;有抵押贷款 Jg:%|g  
assets of the company passing on the death 死者去世时转移的公司资产 \n}@}E L  
assets pledged as security for liabilities 用作负债抵押的资产 N~] 4,~  
assets portfolio 资产投资组合 R3,O;9i  
assets price 资产价格 dnXre*rhz  
assets quality 资产质素 wx2 EMr   
assets realization 资产变现 ~[H+,+XLY+  
assets refinancing arrangement 资产再集资安排 Fu;\t 0  
assets securitization 资产证券化 7%g8&d  
assets situated outside Hong Kong 在香港以外地方的资产 ~n<U8cm O  
assets stripping 削减资产;拆卖资产 ~E J+<[/  
assets value 资产值 We51s^(  
assignee 承让人 $wq[W,'#L  
assignment 转让;转让书;转让契 Q#a<T4l  
assignment of interest 权益转让 :l/?cV;  
assignment of letters patent and trade mark 专利证书及商标转让 g(`m#&P>G  
assignment of property 物业转让;物业转让书 Q^c)T>OAI  
assignment right 转让权 LFHzd@Y7"  
assignor 转让人 5UU1HC;C  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 YA,vT[kX  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 TcjTF|q>  
associate member 附属会员 piv/QP-X  
associated body corporate 相联法人团体 `$hna{e^n  
associated company 相联公司;联属公司 !Ic{lB   
associated corporation 相联法团 % bpVK~z  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] g.9:R=JPT  
公认会计师公会〔英国〕 v vvH5NRm  
Association of Futures Exchange Brokers 香港期货经纪协会 ~8#Ku,vEy  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 _/(7:  
association of underwriters 承保人组织 wEu"X  
assumption of control 接管 ML9nfB^z!  
assurance 担保;保险;转易;转易书 _5%NG 3c  
assurance of interest 权益的转易 F4T}HY>nZ  
at 19XX price 按一九XX年价格计算 w4UaWT1J  
at a discount 按赔价计算;按贴水价格计算;打折扣 G{C27k>wa  
at a premium 按溢价计算;按升水价格计算 J/ ! Mt  
at call 通知付款;按通知 %DqPRl.Gu  
at constant market price 按固定市价计算 1B#Z<p  
at constant price 按固定价格计算 -hjGPu  
at cost 按成本计算 RqnT*  
at current market price 按当时市价计算;按现时市价计算 p#fd+  
at current price 按当时价格计算;按现时价格计算 Kx[u9MD  
at factor cost 按要素成本计算;按生产要素成本计算 93+p~?  
at money-of-the-day price 按付款当日价格计算 gs?=yNL  
at or better 按指定或较佳价位〔买卖指令〕 [->uDbtzL  
at par 按面值计算;平价 %n7mN])  
at sight 见票即付 )08mG_&atL  
at the close 按收市盘 bU+ z(Eg6  
at the opening 按开市盘 1_Ag:> #X  
attestation 见证;见证条款 U! xOJ  
at-the-money option 平价期权 nS`DI92I  
attorney 受权人;受托代表人 N=hhuKt]  
attornment 新拥有人承认书 n@ rphJb  
attributable profit 可归属利润 oI/jGyY;  
attributable share value 可归属股份价值 LEJ8 .z6$  
Auckland Stock Exchange 奥克兰证券交易所 \8 ~`NF  
auction 拍卖 ;uK">L[u'  
auctioneer 拍卖商 nGvWlx  
audit 审计;核数 `EjPy>kM  
Audit Commission 审计署 _h2s(u >\  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] E,fG<X{  
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〕 iR`c/  
audit review 帐目审查 e.<y-b?  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 p"lTZ7c:Y  
audited account 审计帐目;经审计的帐目 $: %U`46%s  
audited annual account 经审计的周年帐目 Ln2dD>{2  
audited balance sheet 经审计的资产负债表 O5;$cP:  
auditor 核数师;核数主任;审计师 luYa+E0  
auditor's certificate 核数师证明书;审计师证明书 LBs:O*;  
auditor's report 核数师报告;审计师报告  | D?lF  
Aussie bond 澳元债券 a`:ag~op@&  
austerity budget 紧缩预算 icnc5G  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 NDt +m  
Australia All Ordinaries Index 澳洲所有普通股票指数 NE'4atQ|  
Australian Dollar [AUD] 澳元 fQ@k$W\  
Australian Options Market 澳大利亚期权市场 Xgs 31#K  
Australian Securities Commission 澳洲证券事务监察委员会 K.{:H4_  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Z\@m_ /g  
Australian Stock Exchange 澳大利亚证券交易所 I,pI2  
Austrian Schilling [ATS] 奥地利先令 r'C(+E (  
authentication 认证;鉴证 B > sTM  
authority to purchase 委托购买证;委购书 ! 4ZszQg  
authorization 认可;核准;授权;授权书 k;AV  'r  
authorization by direction 指示授权 5m e|dvk  
authorization by instruction 指令授权 4jyDM68i  
authorization by warrant 令状授权 Le*sLuxk<  
authorization of unit trust 单位信托的认可 E }*   
authorized agent 指定代理人 j!oD9&W4~  
authorized capital 法定资本 ls<7Qe"a  
authorized clerk 出市员 'aFjyY?%  
authorized dealer 认可交易商 j![;;  
authorized financial institution 认可财务机构 4kZ9]5#.  
authorized fund 认可基金 X9lh@`3  
authorized fund house 获授权的基金公司;认可基金公司 fT&>L  
authorized institution 认可机构 RkW)B^#  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 /M.@dW7 w  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 p%_m!   
authorized insurer 获授权保险人;获认可承保人 Ul41R Ny)  
authorized investment 特准投资项目 ,2I8,MOg  
authorized person 获授权人 c,\!<4  
authorized representative 获授权代表 \vU1*:3  
authorized share capital 法定股本 Wg3\hv29  
automated quotation system 自动报价系统 ~S='~ g)  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] jZ;dY~fE  
自动交易系统〔香港期货交易所有限公司〕 jw^Pt~@  
automatic adjustment mechanism 自动调整机制 svBT~P0x  
automatic adjustment system 自动调整系统 2?)bpp$WZ  
Automatic Clearing House 自动票据交换所 xq.HR_\  
automatic exchange rates accumulation system 自动化汇率累集系统 rTR4j>Ua~  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 e!:/enQo  
automatic teller machine [ATM] 自动柜员机 [^U#ic>cT  
autopay 自动转帐 %kcyE<c  
available assets 可用资产 D)u 9Y  
available fiscal reserve 现存财政储备 QnWM<6xK"  
available profit 可用利润 <`~zKFUQ[  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ]B;\?Tim  
average 平均;平均数;海损 ns{BU->f  
average basic salary 平均基本薪金 ;T6x$e  
average consumer expenditure 平均消费开支;一般消费开支 j#`d%eQ~J  
average cost 平均成本 @L)=epC  
average cost of land production 增辟土地平均成本 e>:bV7h j~  
average daily turnover 平均每日成交额 0^27grU>   
average daily wage rate 平均每日工资率 Ot]Y/;K  
average expenditure pattern 平均开支模式 gx*rxid  
average growth rate 平均增长率 ,s?7EHtC  
average net fixed assets 固定资产平均净值 J:{$\m'  
average of relatives 相对价格平均数 D`t }V  
average price 平均价格 2!Mwui;%  
average propensity to consume 平均消费倾向;一般消费倾向 /Ww_fY  
average propensity to save 平均储蓄倾向;一般储蓄倾向 QzzV+YG$(4  
average rate 平均率 d]v4`nc  
average revenue 平均收入;平均收益 N<xf=a+j  
average stock 平均库存;平均存货 o9l =Q  
average yearly rent 平均年租 b`4R`mo  
avoidance of double taxation 避免双重课税 X C jYm  
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 &*}NN5Sv  
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