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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: Ne &Xf  
A share A股;甲类股份 t MxsR >sH  
abatement of tax 减税;减扣免税额 L!bfh`  
ABN AMRO Bank N.V. 荷兰银行 =oo[ Eyr  
above-the-line expenditure 线上项目支出;经常预算支出 $R A4U<  
above-the-line receipt 线上项目收入;经常预算收入 tt+>8rxF:;  
ABSA Asia Limited 南非联合亚洲有限公司 .abyYVrN4?  
absolute change 绝对数值变更 /hm84La  
absolute expenditure 实际开支 u:_sTfKm&  
absolute guideline figure 绝对准则数字 [NHg&R H  
absolute interest 绝对权益 RDUT3H6~  
absolute order of discharge 绝对破产解除令 e1^fUOS  
absolute profit margin 绝对利润幅度 E:08%4O  
absolute value 实值;绝对值 ad"'O]  
absolutely vested interest 绝对既得权益 vC)"*wYB{  
absorbed cost 已吸收成本;已分摊成本 X}zX`]:I'  
absorption 吸收;分摊;合并 Pv< QjY  
absorption rate 吸收率;摊配率;分摊率 M0cd-Dn  
ACB Finance Limited 亚洲商业财务有限公司 TA Ftcs:  
acceptable form of reciprocity 合理的互惠条件 ~gu=x&{  
acceptable rate 适当利率;适当汇率 I*^5'N'  
acceptance agreement 承兑协议 44\!PYf7  
acceptance for honour 参加承兑 6N9 c<JC  
acceptor 承兑人;接受人;受票人 b->eg 8|  
acceptor for honour 参加承兑人 1pd 9s8CA  
accident insurance 意外保险 lemVP'cn  
Accident Insurance Association of Hong Kong 香港意外保险公会 p Tcbq  
accident insurance scheme 意外保险计划 *-?Wcz  
accident year basis 意外年度基准 3.Ji5~  
accommodation 通融;贷款 Oq*n9V  
accommodation bill 通融票据;空头票据 tRLE,(S,-  
accommodation party 汇票代发人 xU@1!%l@  
account balance 帐户余额;帐户结余 _,DO~L  
account book 帐簿 4cott^K.  
account collected in advance 预收款项 J6*f Uh  
account current book 往来帐簿 DW1@<X  
account of after-acquired property 事后取得的财产报告 TNh=4xQ}  
account of defaulter 拖欠帐目 4F}Pu<;  
account payable 应付帐款 (V$Zc0  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 9 0X?1  
account receivable 应收帐款 HwB {8S?sm  
account receivable report 应收帐款报表 znt)]>f#  
account statement 结单;帐单;会计财务报表 ?F ce!J  
account title 帐户名称;会计科目 k) "ao2iXL  
accountant's report 会计师报告 9z #P  
Accountant's Report Rules 会计师报告规则 J5O.*&  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ID)^vwn  
Accounting Arrangements 《会计安排》 gh TcB  
accounting basis 会计基础 8jRs =I  
accounting by Official Receiver 破产管理署署长呈交的帐目 /r276Q  
Accounting Circular 《会计通告》 -7k[Vg?  
accounting class 会计类别 wAw42{M  
accounting date 记帐日期;会计结算日期 8h@q  
accounting for money 款项核算 3I|O^   
Accounting Officer 会计主任 ar Q)%W  
accounting period 会计报告期;会计期 >L^xlm%7o  
accounting policy 会计政策;会计方针 Yg/}ghF\  
accounting practice 会计惯例 q7|:^#{av  
accounting principle 会计准则  #;`Oj  
accounting record 会计记录 xZX`%f-  
accounting report 会计报告 W$r^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 88 {1mA,v  
Accounting Society of China 中国会计学会 fO6[!M(  
accounting statement 会计报表 xPt*CB  
accounting system 会计制度;会计系统 G%S6$@:  
accounting transaction 会计事项;帐务交易 /?Vdqci  
accounting treatment 会计处理 0mTEim  
accounting year 会计年度 jO=*:{#x  
accretion 增值;添加 wtSvJI~o)  
accrual 应计项目;应累算数目 {&-#s#&  
accrual basis 应计制;权责发生制 YJd8l>mz  
accrual basis accounting 应计制会计;权责发生制会计 f27)v(EJ  
accrue 应累算;应计 @M=$qO_$9  
accrued benefit 应累算利益 !x7o|l|cP  
accrued charges 应计费用 (VyA6a8  
accrued cumulative preference share dividend 应累算的累积优先股股息 T '.[F  
accrued expenses 应累算费用 rIVvO  
accrued interest payable 应付利息;应计未付利息 JT04vm4  
accrued interest receivable 应收利息;应计未收利息 3E,DipHg  
accrued right 累算权益 dByjcTPA  
accruing profit 应累算的利润 \QGa 4_#  
accumulated fiscal reserve 累积财政储备 f3G1r5x  
accumulated profit 累积利润;滚存溢利 C,"=}z1P  
accumulated reserve 累积储备 z$|;-u|  
accumulation of surplus income 累积收益盈余 B52yaG8C  
acquired assets 既得资产 )B;M  
acquisition 收购;购置;取得 +oZH?N4yaM  
acquisition cost 购置成本 m<{"}4'  
acquisition expenses 购置费用 KnJx{8@z  
acquisition of 100% interest 收购全部股权 O=aw^|oj]  
acquisition of control 取得控制权 +i.u< T  
acquisition of fixed assets 购置固定资产 r!kLV)_  
acquisition of shell “买壳” B!}BM}r  
acquisition price 收购价 ?eV_ACpZ8  
act of God 天灾 @ .gPJMA  
acting partner 执事合伙人 =2%VZE7Vm  
active market 买卖活跃的市场;交投畅旺的市场;旺市 9 6=Z"  
active partner 积极参与的合伙人 o&z!6"S<  
active trading 交投活跃 3 CM^j<9  
actual circulation 实际流通 Q.A \U>AgV  
actual cost 实际成本 0 _A23.Y  
actual expenditure 实际开支;实际支出 qBYg[K>  
actual income 实际入息;实际收入;实际收益 Jt]&;0zn2  
actual market 现货市场 SNab   
actual price 现货价;实际价格 oxfF`L"  
actual profit 实际利润  <B )   
actual quotation 实盘;实际价位;实际报价 .*Vkua  
actual year basis 按实际年度计算 B`{mdjMy  
actuals 实货 ZVL gK}s  
actuarial investigation 精算调查 > aG=T{  
actuarial principle 精算原则 +AoP{ x$Ia  
actuarial report 精算师报告 PO o%^'(  
Actuarial Society of Hong Kong 香港精算学会 r P'AJDuq  
actuarial valuation 精算师估值 2 n)gpLIJ  
actuary 精算师 d)tiO2W  
ad referendum agreement 暂定协议;有待覆核的协定 Qdu$Os  
ad valorem duty 从价税;按值征税 |9IC/C!HC  
ad valorem duty system 从价税制 [jrqzB  
ad valorem fee 从价费 1k[GuG%/K  
ad valorem tariff 从价关税 6{=_718l`  
additional allowance 额外免税额 Z5B/|{  
additional amount for unexpired risk 未过期风险的额外款额 MDHb'<o?y  
additional assessable profit 补加应评税利润 Nqc p1J"  
additional assessment 补加评税 z)}!e,7  
additional commitment 额外承担 ETfF5i}  
additional commitment vote 额外承担拨款 <6jFKA<  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 CZ(`|;BC*  
additional dependent parent allowance 供养父母额外免税额 8z}^jTM  
additional provision 额外拨款 AbfZ++aJ  
additional stamp duty 附加印花税 ORBxD"J&  
additional tax 补加税罚款;补加税款 : @6mFTV  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 8sg|MWSU  
adjudged bankrupt 被裁定破产 ?:igumeYX  
adjudicated bankrupt 裁定破产人 Fp%Ln(/m  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 gn)R^  
adjudication of bankruptcy 裁定破产;宣告破产 ){P^P!s$  
adjudication of insolvency 裁定无力偿还债务 S!h Xf|*0[  
adjusted actual 经调整的实数;调整后的实数 0%<+J;'o  
adjusted current assets 经调整的流动资产;调整后的流动资产 yMxTfR  
adjusted figure 经调整的数字;调整后的数额 H)>sTST(  
adjusted liabilities 经调整的负债;调整后的负债 /t5p-  
adjusted loss 经调整的亏损;调整后的亏损 ]Blf9h7  
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 F*` t"7Lm  
adjusted profit 经调整的利润;调整后的利润 &| !B!eOY  
adjusted surplus 经调整的盈余额;调整后的盈余额 iZxt/}1X0  
adjusted value 经调整的价值;调整后的价值 exZLj0kvF  
adjustment 调整;修订;理算〔保险〕 LZ<[ll#C  
adjustment centre 调剂中心 ~3CVxbB^<  
adjustment lag 调整过程的时间差距;调整时差 IQnIaZ  
adjustment mechanism 调整机制 z9DcnAs  
adjustment of loss 亏损调整 x2W#ROfg  
adjustment process 调整过程;调整程序 $1Z6\G O  
adjustment range 调整幅度 U>F{?PReA?  
administered exchange rate 受管制汇率 cyQBqG  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 =a$Oecg?  
administration expenses 行政费用 |PP.<ce\-  
administration fee 手续费;行政费 h@1!T  
administration in bankruptcy 破产管理 <)U4Xz?  
administration order 遗产管理令 5 1dSFr<#  
administrator 管理人;遗产管理人 `1+F,&e  
administrator of the estate 遗产管理人 _<*Hv*Zm  
admission of debt 债项承认书 )`+YCCa6F  
admission of proof 接纳债权证明 pe.QiMW{8  
advance 放贷款项;垫付款项;预支款项;预付款项 ` A)"%~  
advance account 暂支帐目;预付款帐户 h<x4YB5Mj  
advance compensation 预付补偿金 wC CV2tk  
advance from shareholder 股东垫款 41V e}%  
advance pending reimbursement 预支以待日后付还 =\3Tv  
advanced economy 先进经济体系 mL yBm  
advancement 预付;预付财产 i9A~<  
advances warrant 垫款令 [4Q"#[V&9  
advancing 贷出 :O-1rD  
adverse balance 逆差 +L%IG  
adverse exchange 逆汇 Eu,`7iQ?(  
advertisement addressed to shareholders 在报章刊登的致股东通告 pqR\>d 0  
advice for collection 托收通知书 NM#- Af*pg  
advice of drawing 提款通知书;汇票通知书 nxo+?:**  
advice of payment 付款通知 9P WY52!  
Advisory Committee [Securities and Futures Commission] gfgn68k  
谘询委员会〔证券及期货事务监察委员会〕 L{&U V0q!  
Advisory Committee on Diversification 经济多元化谘询委员会 BVpO#c~I  
affidavit 誓章;遗产申报誓章 MX|H}+\  
affidavit of no receipt 述明无收款的誓章 '@=PGpRF  
affiliate 联号;联营公司;附属公司 T!|=El>  
affiliated company 附属公司;联号;联营公司 #07!-)Gv  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 xDLG=A%]z  
affordability 负担能力 /+|#^:@  
African Development Bank [AfDB] 非洲开发银行 _Z Y\,_  
after-acquired property 事后取得的财产 UE"GJt`I  
after-hours dealing 市后交易 |E)aT#$f'  
after-tax profit 税后盈利;税后利润;税后溢利 \Qy$I-Du  
agency agreement 代理协议 ",Cr,;]  
agency expenses 代理机构的开支 -{jdn%Y7CK  
agency fee 代理费 1AD]v<M  
Agency Law 《代理法》 Jxl6a:  
agent 代理人;承销人 r ?m6$  
agent of company 公司代理人 R 9 4^4I  
agent's fee 代理人费;经纪费 I)SG wt-  
aggregate 总计;总数;总体数字 z(13~38+  
aggregate amount 总款额;总额 wvby?MhPY  
aggregate assets and liabilities 总体资产与负债 z rfUQO  
aggregate at constant price 按固定价格计算的总体数字 6'-As= iw  
aggregate demand 总需求 +.yT/y"  
aggregate gross position 总持仓量 jZ*WN|FK?  
aggregate limit 总限额 s!B/WsK  
aggregate of salaries tax 合计薪俸税 ~AB*]Us  
aggregate performance 总体表现;总体业绩 nH-V{=**  
aggregate supply 总体供应 $XnPwOj  
aggregate surplus 总盈余 >3.X?  
aggregate total 整体总额 Zjh2{ :  
aggregate value 总值;合计价值 cr;`Tl~}s  
aggregated basis 合计基准 +^|iZbZKx  
aggregated net chargeable income 合计应课税入息实额 jp2Q 9Z  
aggregation 合并计算;合计;总和 r'7LR  
aggregation of incomes of husband and wife 夫妇入息合并计算 s^8u&y)3  
aggregation of property 财产的总和 s Be7"^  
agio 差价;贴水 !|Q5Zi;aX7  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 z@ 35NZn  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [<c&|tfl  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ci9R.U)  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment L=; -x9  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 yd_ (?V&;_  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment vX|UgK?2^  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 F7*wQ{~  
agreement for a settlement 授产协议 }T_Te?<&  
agreement for assignment 转让协议 mN_Z7n;^eh  
agreement for sale 售卖协议;买卖协议 c3TKl/  
agreement for sale and purchase 买卖协议 #FxPj-3(ix  
agreement for the payment of interest 支付利息协议 jM)C4ii.-$  
agreement for the repayment of money 还款协议 eD?3"!c!  
agreement of reinsurance 再保险协议 4,p;Km&  
Agricultural Bank of China 中国农业银行 *# {z3{+  
air passenger departure tax 飞机乘客离境税 R:aa+MX(1  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 V^s0fWa  
airport tax 机场税 Di.3113t  
alcohol duty 酒精税 Xd `vDgD  
alienation 让与;让渡;转让 WYcA8 X/  
alimony 生活费;赡养费 5e8AmY8;  
All Ordinaries Index [AOI] 所有普通股指数 nw:-J1kWR  
all risks 全险;综合险 #'baPqdO  
All Sales Record for Stock Market 《股票市场成交报告》 9LJZ-/Wq  
Allied Capital Resources Limited 新联财务有限公司 YX*x&5]lq  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 -V.d?A4"  
allocation letter 拨款信件 !D^c3d  
allocation of fund 分配款项;预留款项 f9$xk|2g  
allocation of profit 利润分配;溢利分配 +j14Q$  
allocation warrant 拨款令  l! bv^  
allotment 分配;配股 pKG<Nvgz&  
allotment notice 股份配售通知;配股通知 (5L-G{4  
allotment of shares 股份分配 kS5_&#  
allowable 可获宽免;免税的 s@4nWe  
allowable business loss 可扣除的营业亏损 B=f,QU  
allowable expenses 可扣税的支出 zmuMWT;  
allowance 免税额;津贴;备抵;准备金 xGk6n4Gg  
allowance for debts 债项的免税额 o +B:#@9?  
allowance for depreciation by wear and tear 耗损折旧免税额 O*6n$dUj3  
allowance for funeral expenses 殡殓费的免税额 1 T<+d5[C  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 DL^o_61  
allowance for repairs and outgoings 修葺及支出方面的免税额 _f0C Y"  
allowance to debtor 给债务人的津贴 HeGY u?&  
alteration of capital 资本更改 m7c*)"^  
alternate trustee 候补受托人 QF2q^[>w6  
amalgamation 合并 Cizvw'XDV  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 igL<g  
ambit of charges 征税范围;收费范围 E>LkJSy=  
amended valuation 经修订的估值 {y=W6uP  
American Commodities Exchange 美国商品交易所 >4` dy  
American Express Bank Limited 美国运通银行 w'4AJ Q|;  
American Stock Exchange 美国证券交易所 ]  ]U<UJ  
amortization 摊销 Z4K+ /<I  
amount due from banks 存放银行同业的款项 C BYX]  
amount due from banks abroad 存放海外银行同业的款项 Fzlozx1y[  
amount due from holding companies 控股公司欠款 75T_Dx(H  
amount due from local banks 存放本港银行同业的款项 h"mi"H^o  
amount due to banks 银行同业的存款 ji1HV1S  
amount due to banks abroad 海外银行同业的存款 VZka}7a  
amount due to holding companies 控股公司存款 'wasZ b<^  
amount due to local banks 本港银行同业的存款 UB`ToE|Ii  
amount due to outport banks 外埠银行同业的存款 m><w0k?t  
amount for note issue 发行纸币的款额 YV% 5y1 i  
amount of bond 担保契据的款额 pW0dB_  
amount of consideration 代价款额 :e1o<JgPt  
amount of contribution 供款数额 !`JHH&  
amount of indebtedness 负债款额 aVs(EHF  
amount of principal of the loan 贷款本金额 T  VmH  
amount of rates chargeable 应征差饷数额 sb_oD{+gW  
amount of share capital 股本额 lT&wOm3  
amount of sums assured 承保款额 ^g1f X1  
amount of variation 变动幅度 S{]7C?4`  
amount of vote 拨款数额 0-Y:v(|.  
amount payable 应付款额 Jq.lT(E8D  
amount receivable 应收款额 O=cxNy-I  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,fDEz9-,  
analysis 分析 `^JJ&)4iv  
ancillary risk 附属风险 4BYE1fUzd  
annual account 周年帐目;周年帐目报表;年度决算;年结 EI>6Nh  
annual accounting date 年结日期 %=we `&  
annual allowance 每年免税额;年积金;年度津贴;年津 '7Nr8D4L  
annual balance 年度余额 Cb t{ H}I3  
annual disposable income 每年可动用收入 '+>fFM,*B  
annual estimates 周年预算 F7L&=K$2y  
annual fee 年费 7M_U2cd|TD  
annual general meeting 周年大会 gbeghLP[?  
annual growth rate 年增率;每年增长率  YpAg  
annual long-term supplement 长期个案每年补助金 |'ln?D:&  
annual pensionable emolument 可供计算退休金的年薪 n6d9 \  
annual report 年报 W W2Ob*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <:FP4e "(  
annual return 周年报表;周年申报表;每年报税表格 u=F+(NE"  
Annual Return Rules 《周年报表规则》 fA%z*\  
annual review of consumer prices 每年消费物价回顾 3ya1'qUC  
annual roll-forward basis 逐年延展方式 `O?TUQGR  
annual salary 年薪 k#Of]mXXz  
annual statement 年度报表;年度决算表 s`j~-P  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ,21 np  
annuitant 年金受益人 |s#'dS;  
annuity 年金 @$"J|s3M  
annuity contract 年金合约 mffn//QS  
annuity on human life 人寿年金 NgCuFL(Ic  
antecedent debt 先前的债项 /iNa'W5\  
ante-dated cheque 倒填日期支票 \I-#1M  
anticipated expenditure 预期开支 uJHu>M}~  
anticipated net profit 预期纯利 v[@c*wo  
anticipated revenue 预期收入 87)zCq  
anti-inflation measure 反通货膨胀措施 /){KOCBl;  
anti-inflationary stance 反通货膨胀立场 ,oxcq?7#4  
apparent deficit 表面赤字 "vCM}F  
apparent financial solvency 表面偿债能力 s5.AW8X=?*  
apparent partner 表面合伙人 5erc D  
application for personal assessment 个人入息课税申请书 !MDNE*_  
application of fund 资金应用 )D'^3) FF  
application to release as liquidator and to destruct the books of accounts and documents +MbIB&fRCB  
申请免除清盘人职务及毁灭帐簿与文件 'bGX-C  
appointed actuary 委任精算师 > oA? 6x  
appointed auditor 委任核数师;委任审计师 &C im!I  
appointed trustee 委任的受托人 "\Egs)\  
appointer 委任人 g*)K/Z0pJ$  
apportioned pro rata 按比例分摊 u~ ~R9.  
apportionment 分配;分摊 M/?KV9Xk2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9odJr]  
apportionment formula 分摊方程式 RCTQhTy=  
apportionment of estate duty 遗产税的分摊 v%k9M{  
appraisal 估价;评估 YCe7<3>J4  
appreciable growth 可观增长 &zQ2M#{82  
appreciable impact 显着影响 <Llp\XcZ  
appreciable increase 可观增长 (Rk_-9_E.  
appreciation 增值;升值 +')f6P;t>=  
appreciation against other currencies 相对其他货币升值 =cN&A_L(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y={&5Mir  
appreciation tax 增值税 RjF'x  
appropriation 拨款;拨用;拨付 QIN."&qC^  
appropriation account 拨款帐目 v5;I]?72l~  
Appropriation Bill 拨款法案 9Suu-A  
appropriation-in-aid system 补助拨款办法 d_n7k g+  
approved assets 核准资产  ;N B:e  
approved basket stock 认可一篮子证券 -[= drj9I  
approved budget 核准预算 svelYe#9z  
approved charitable donation 认可慈善捐款 g~7Ri-"  
approved charitable institution 认可慈善机构 FJ*i\Q/D  
approved currency 核准货币;认可货币 ] sz3]"2  
approved estimates 核准预算 Q%/<ZC.Mz6  
approved estimates of expenditure 核准开支预算 ,\ 2a=Fp  
approved overseas insurer 核准海外保险人 ^l^fD t  
approved overseas trust company 核准海外信托公司 J$4wL F3  
approved pooled investment fund 核准汇集投资基金 H/M Au7  
approved provident fund scheme 认可公积金计划 {7!UQrm<  
approved provision 核准拨款 )eUW5 tS  
approved redeemable share 核准可赎回股份 87 }&`  
approved regional stock 认可地区性证券 @prG%vb"  
approved retirement scheme 认可退休金计划 9_\'LJ  
approved subordinated loan 核准附属贷款 6.5T/D*TT  
arbitrage 套戥;套汇;套利 {X2`&<i6  
arbitrageur 套戥者;套汇者 BR'I+lQ  
arbitrary amount 临时款项 ,BFE=:ZIK  
arrangement 措施;安排;协定 "fg](Cp[z  
arrears 欠款 Lb{e,JH  
arrears of pay 欠付薪酬 G*S|KH  
arrears of revenue 逾期未收税款;逾期未收的帐项 B!gGK|8  
articles of association 组织章程;组织细则;组织章程细则 $F.([?)k?  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ELh8ltLY  
ascertainment of profit 确定利润 -",=G\XZ  
"Asia Clear" “亚洲结算系统” y%sroI('y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 {k4CEt;  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 UA[,2MBp  
Asian Development Fund [ADF] 亚洲发展基金 Cv$ SJc  
Asian dollar bond 亚洲美元债券 !R*-R.%  
Asian dollar market 亚洲美元市场 Q^p|Ldj  
Asian dollar rate 亚洲美元利率 h/x0]@M&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 $^&ig  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 [Q\GxX.  
asked price 沽盘;喊价;索价;卖方报价 ?u4INZ0W  
assessable income 应评税入息 mzQ`N}]T:  
assessable loss 应评税亏损 kOvDl!^  
assessable profit 应评税利润 !-m&U4Ku6o  
assessable value 应评税值 7&KT0a*  
assessed profit 估定利润 '(f/~"9B  
assessed value 经评估价值 x^"E S%*  
assessment 评税;评定;估价;评税单 Ladsw  
assessment number 评税编号;估价编号 Xtwun  
assessment of additional tax 补加税评税 %Pksv}  
assessment of performance 业绩评估;实绩评价 l5+gsEux]  
Assessor 评税主任 ,>t69 Ad  
asset price bubbles 资产价格泡沫 X7,PEA  
asset-backed securities 具资产保证的证券 g}p;\o   
assets accretion 资产增值 V\V)<BARe  
assets and liabilities 资产与负债 \4"S7.% |  
assets betterment statement 资产递增表;资产改进表 `@i5i((  
assets lending 实物放款;有抵押贷款 e]=!"nJ+  
assets of the company passing on the death 死者去世时转移的公司资产 e4~>G?rM_  
assets pledged as security for liabilities 用作负债抵押的资产 |QV!-LK  
assets portfolio 资产投资组合 0!z@2[Pe66  
assets price 资产价格 j)t+jcMUI  
assets quality 资产质素 & c Ny  
assets realization 资产变现 Mv c`)_Md  
assets refinancing arrangement 资产再集资安排 pfx3C*  
assets securitization 资产证券化  0l;<5  
assets situated outside Hong Kong 在香港以外地方的资产 H+ h07\? %  
assets stripping 削减资产;拆卖资产 @!&}}"<  
assets value 资产值 *9)SmS s  
assignee 承让人 b3wM;jv  
assignment 转让;转让书;转让契 {JV@"t-X3"  
assignment of interest 权益转让 "EU{8b  
assignment of letters patent and trade mark 专利证书及商标转让 G/%iu;7ZCb  
assignment of property 物业转让;物业转让书 >NB?& |  
assignment right 转让权 %4 \OPw&  
assignor 转让人 9WJz~SP+vR  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 fYE(n8W3  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 /6O??6g  
associate member 附属会员 1FtM>&%4  
associated body corporate 相联法人团体 uxg9yp@|  
associated company 相联公司;联属公司 X0 -IRJ[  
associated corporation 相联法团 v(OBXa9  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 1<ro7A4hK  
公认会计师公会〔英国〕 CF|]e:  
Association of Futures Exchange Brokers 香港期货经纪协会 6<0n *&  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 (H oqR  
association of underwriters 承保人组织 i&8FBV-  
assumption of control 接管 PA6=wfc  
assurance 担保;保险;转易;转易书 mAk{"65V  
assurance of interest 权益的转易 .qk]$LJF7  
at 19XX price 按一九XX年价格计算 eMRar<)+#*  
at a discount 按赔价计算;按贴水价格计算;打折扣 `.y}dh/+0W  
at a premium 按溢价计算;按升水价格计算 d--y  
at call 通知付款;按通知 x.1-)\  
at constant market price 按固定市价计算 !ZDzEP*  
at constant price 按固定价格计算 m\/ Tj0e  
at cost 按成本计算 :S$l"wrh\  
at current market price 按当时市价计算;按现时市价计算 Ev!{n  
at current price 按当时价格计算;按现时价格计算 @|a>&~xX  
at factor cost 按要素成本计算;按生产要素成本计算 v#=`%]mL  
at money-of-the-day price 按付款当日价格计算 ~x{.jn  
at or better 按指定或较佳价位〔买卖指令〕 {_RWVVVe  
at par 按面值计算;平价 6 z,&i  
at sight 见票即付 ]d[ge6  
at the close 按收市盘 KRJLxNr  
at the opening 按开市盘 [OOS`N4<  
attestation 见证;见证条款 \:> Wpqw  
at-the-money option 平价期权 iut`7  
attorney 受权人;受托代表人 ,Ma.V\T[  
attornment 新拥有人承认书 Y32O-I!9u  
attributable profit 可归属利润 4/ X/>Y1  
attributable share value 可归属股份价值 ^$%Z! uz  
Auckland Stock Exchange 奥克兰证券交易所 )Qm[[pnj  
auction 拍卖 "uLjIIl  
auctioneer 拍卖商 +!f=jg06  
audit 审计;核数 ( 6(x'ByT  
Audit Commission 审计署 E1;@=#t2i  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] q_ =b<.;  
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〕 8 i&_Jgmr  
audit review 帐目审查 Y-ux7F{=z  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 +.RKi !  
audited account 审计帐目;经审计的帐目 ] 4+s$rG  
audited annual account 经审计的周年帐目 PL{Q!QJK'  
audited balance sheet 经审计的资产负债表 BQ^H? jo  
auditor 核数师;核数主任;审计师 JO14KY*%  
auditor's certificate 核数师证明书;审计师证明书 W&h[p_0  
auditor's report 核数师报告;审计师报告 ?)'~~ @NkH  
Aussie bond 澳元债券 39 {{7(hh  
austerity budget 紧缩预算 B7\k< Nit0  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 OdMO=Hy6d  
Australia All Ordinaries Index 澳洲所有普通股票指数 ?Z\Yu'  
Australian Dollar [AUD] 澳元 (><zsLs&  
Australian Options Market 澳大利亚期权市场 (I@bkMp  
Australian Securities Commission 澳洲证券事务监察委员会 c62=*] ,  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 HaA1z}?n  
Australian Stock Exchange 澳大利亚证券交易所 )hwV`2>l  
Austrian Schilling [ATS] 奥地利先令 7j5f ;O^+  
authentication 认证;鉴证 s=?aox7  
authority to purchase 委托购买证;委购书 Bh&Ew   
authorization 认可;核准;授权;授权书 W"L&fV+3  
authorization by direction 指示授权 JcJmds  
authorization by instruction 指令授权 ~_9"3,~o5  
authorization by warrant 令状授权 0=wK:Ex  
authorization of unit trust 单位信托的认可 ]0D}T'wM  
authorized agent 指定代理人 &iN--~}!$  
authorized capital 法定资本 p}Fs'l?7Rq  
authorized clerk 出市员 -Xz?s  
authorized dealer 认可交易商 KC e13!  
authorized financial institution 认可财务机构 |L_wX:d`9  
authorized fund 认可基金 sqx` ">R  
authorized fund house 获授权的基金公司;认可基金公司 G ;?qWB,  
authorized institution 认可机构  Lw1T 4n  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 4Z[V uQng  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 K[ .JlIP  
authorized insurer 获授权保险人;获认可承保人 ,n2i@?NHZ  
authorized investment 特准投资项目 -#-p1^v}  
authorized person 获授权人 4 !`bZ`_Bw  
authorized representative 获授权代表 DjMf,wX-{  
authorized share capital 法定股本 (Lh#`L?x  
automated quotation system 自动报价系统 s!/TU{8J  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] I[o*RKT'"  
自动交易系统〔香港期货交易所有限公司〕 ctQbp~-  
automatic adjustment mechanism 自动调整机制 DOm[*1@^  
automatic adjustment system 自动调整系统 3+MB5 T  
Automatic Clearing House 自动票据交换所 `ir3YnT+  
automatic exchange rates accumulation system 自动化汇率累集系统 Ql?^ B SqG  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 y0v]N  
automatic teller machine [ATM] 自动柜员机 Oc9#e+_&  
autopay 自动转帐 Ct$82J  
available assets 可用资产 Kex[ >L10G  
available fiscal reserve 现存财政储备 0ZAj=u@O  
available profit 可用利润 l2b{u GE  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 R)!`JKeO/  
average 平均;平均数;海损 t?;T3k[RM  
average basic salary 平均基本薪金 4X NxI1w)  
average consumer expenditure 平均消费开支;一般消费开支 "a1O01n  
average cost 平均成本 Fb2%!0i  
average cost of land production 增辟土地平均成本 _RMQy~&b  
average daily turnover 平均每日成交额 ~ aZedQc  
average daily wage rate 平均每日工资率 {TXOQ>gY  
average expenditure pattern 平均开支模式 $#o1MX  
average growth rate 平均增长率 _i}wK?n  
average net fixed assets 固定资产平均净值 ;D ~L|  
average of relatives 相对价格平均数 lfk9+)  
average price 平均价格 n)8Yj/5  
average propensity to consume 平均消费倾向;一般消费倾向 D-9\~gvh  
average propensity to save 平均储蓄倾向;一般储蓄倾向 [n,?WwC  
average rate 平均率 EruP  
average revenue 平均收入;平均收益 ,KW;2t*IQ@  
average stock 平均库存;平均存货 Hv#q:R8  
average yearly rent 平均年租 lQPqcZd  
avoidance of double taxation 避免双重课税 ]kktoP|D  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
恩 不错 不过建议这些帖子发到一张里面 或者一张里面发5个字母单词 .R 44$F  
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