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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: ;3& wO~lW  
A share A股;甲类股份 ONpvx5'#  
abatement of tax 减税;减扣免税额 3w p@OF_  
ABN AMRO Bank N.V. 荷兰银行 BKI-Dh  
above-the-line expenditure 线上项目支出;经常预算支出 a[j]fv*6  
above-the-line receipt 线上项目收入;经常预算收入 gn.)_  
ABSA Asia Limited 南非联合亚洲有限公司 9$9a BW  
absolute change 绝对数值变更 "x;FE<I  
absolute expenditure 实际开支 ~(tt.l#  
absolute guideline figure 绝对准则数字 BT0;I  
absolute interest 绝对权益 Uj 4HVd  
absolute order of discharge 绝对破产解除令 1uKIO{d @  
absolute profit margin 绝对利润幅度 ,+h<qBsV@  
absolute value 实值;绝对值 <v_Wh@m  
absolutely vested interest 绝对既得权益 CXz9bhn<4  
absorbed cost 已吸收成本;已分摊成本 FcZ)^RQ4G  
absorption 吸收;分摊;合并 reYIF*  
absorption rate 吸收率;摊配率;分摊率 lsj9^z7  
ACB Finance Limited 亚洲商业财务有限公司 !@ P{s'<:  
acceptable form of reciprocity 合理的互惠条件 FxK!h.C.  
acceptable rate 适当利率;适当汇率 ?G!p4u?C  
acceptance agreement 承兑协议 +T*? ?OW@  
acceptance for honour 参加承兑 jp~Tlomp  
acceptor 承兑人;接受人;受票人 Z]2z*XD  
acceptor for honour 参加承兑人 nB :iG  
accident insurance 意外保险 {hf_Xro&  
Accident Insurance Association of Hong Kong 香港意外保险公会 m*)jnd XY  
accident insurance scheme 意外保险计划 rbv  
accident year basis 意外年度基准 J~`!@!  
accommodation 通融;贷款 3rN}iSF^  
accommodation bill 通融票据;空头票据 D_ej%QtB@  
accommodation party 汇票代发人 )`Qr=DIsW  
account balance 帐户余额;帐户结余 /GJL&RMx  
account book 帐簿 `\ IaeMvo  
account collected in advance 预收款项 `<T4 En  
account current book 往来帐簿 doX`NbA  
account of after-acquired property 事后取得的财产报告 dikX_ Q>D  
account of defaulter 拖欠帐目 "mU2^4q  
account payable 应付帐款 XJl 3\*  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 yD!GgnW  
account receivable 应收帐款 7iv g3*  
account receivable report 应收帐款报表 ER&\2,fZ  
account statement 结单;帐单;会计财务报表 Ji=`XsV  
account title 帐户名称;会计科目 E;4dlL`*  
accountant's report 会计师报告 A4d3hF~l`  
Accountant's Report Rules 会计师报告规则 mrG#ox4$  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ~@<o-|#  
Accounting Arrangements 《会计安排》 wpQp1){%Q  
accounting basis 会计基础 ?=_w5D.3J  
accounting by Official Receiver 破产管理署署长呈交的帐目 :~s*yznf  
Accounting Circular 《会计通告》 `RURC"  
accounting class 会计类别 &E!m(|6?+  
accounting date 记帐日期;会计结算日期 $5\sV48f  
accounting for money 款项核算 ~K|ha26W  
Accounting Officer 会计主任 h5aPRPUg  
accounting period 会计报告期;会计期 gth_Sz5!#  
accounting policy 会计政策;会计方针 zt|1tU:  
accounting practice 会计惯例 tOk=m'aUK  
accounting principle 会计准则 #1}%=nAsi  
accounting record 会计记录 @'hkU$N)  
accounting report 会计报告 apM)$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 E/1:4?1 S  
Accounting Society of China 中国会计学会 +m~3InWq  
accounting statement 会计报表 qn{9vr  
accounting system 会计制度;会计系统 EUgKJ=jw  
accounting transaction 会计事项;帐务交易 Dcs O~mg  
accounting treatment 会计处理 4 s9^%K\8{  
accounting year 会计年度 Edcv>}PfE  
accretion 增值;添加 |?f~T"|>  
accrual 应计项目;应累算数目 &K=) YpT  
accrual basis 应计制;权责发生制 ,PKUgL}w  
accrual basis accounting 应计制会计;权责发生制会计 v-!Spf  
accrue 应累算;应计 1Zo3K<*J  
accrued benefit 应累算利益 5OFB[  
accrued charges 应计费用 D^];6\=.i  
accrued cumulative preference share dividend 应累算的累积优先股股息 D6yE/QeK4  
accrued expenses 应累算费用 3a U4Z|f~  
accrued interest payable 应付利息;应计未付利息 !T~uxeZ/;  
accrued interest receivable 应收利息;应计未收利息 &g*1If  
accrued right 累算权益 @l_rB~  
accruing profit 应累算的利润 c5Kc iTD^  
accumulated fiscal reserve 累积财政储备 M#8_Qbvfk  
accumulated profit 累积利润;滚存溢利 JH2-'  
accumulated reserve 累积储备 ]D2 d=\  
accumulation of surplus income 累积收益盈余 $|!3ks  
acquired assets 既得资产 HG5E,^1n  
acquisition 收购;购置;取得 Pum&\.l  
acquisition cost 购置成本 Y~#.otBL&  
acquisition expenses 购置费用 w; f LnEz_  
acquisition of 100% interest 收购全部股权 RR/?"d?&  
acquisition of control 取得控制权 F 6+4Yy+  
acquisition of fixed assets 购置固定资产 l[WX77bp=  
acquisition of shell “买壳” 2`FDY3n  
acquisition price 收购价 g~=- ,j|  
act of God 天灾 j&8G tE1b  
acting partner 执事合伙人 iM8l,Os]<f  
active market 买卖活跃的市场;交投畅旺的市场;旺市 }^n"t>Z8  
active partner 积极参与的合伙人 (v}l#M7w  
active trading 交投活跃 R"F:(  
actual circulation 实际流通 0Uk;&a0s  
actual cost 实际成本 8f'r_,"  
actual expenditure 实际开支;实际支出 v.,D,6qZ  
actual income 实际入息;实际收入;实际收益 :V)=/mR  
actual market 现货市场 c,G[Rk  
actual price 现货价;实际价格 nU2w\(3|  
actual profit 实际利润 K[9P{0hA  
actual quotation 实盘;实际价位;实际报价 {e[~1]j3  
actual year basis 按实际年度计算 o> 1+m  
actuals 实货 [ 8WG  
actuarial investigation 精算调查 ?xQm_ 91X^  
actuarial principle 精算原则 9:E.Iy  
actuarial report 精算师报告 4a.8n!sys  
Actuarial Society of Hong Kong 香港精算学会 LTb#1JC  
actuarial valuation 精算师估值 iWe'|Br  
actuary 精算师 ue!4By8T  
ad referendum agreement 暂定协议;有待覆核的协定 N{Pa&/V  
ad valorem duty 从价税;按值征税 7< ?Aou  
ad valorem duty system 从价税制 zrC1/%T  
ad valorem fee 从价费 >ca`0gu  
ad valorem tariff 从价关税 a72L%oJ   
additional allowance 额外免税额 h}oV)z6  
additional amount for unexpired risk 未过期风险的额外款额 4/2@^\?i)  
additional assessable profit 补加应评税利润 A- #c1KU!  
additional assessment 补加评税 (~PT(B?  
additional commitment 额外承担 z<cPy)F]"  
additional commitment vote 额外承担拨款 ySlGqR1H  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额  6\QsK96_  
additional dependent parent allowance 供养父母额外免税额 B6!ni@$M8X  
additional provision 额外拨款 `Q>qmf_Fi  
additional stamp duty 附加印花税 ExOSHKU,e  
additional tax 补加税罚款;补加税款 Z?eedVV@  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 0o 8V8 :  
adjudged bankrupt 被裁定破产 6D*x5L-1o  
adjudicated bankrupt 裁定破产人 J b7^'P  
adjudication fee 裁定费;评定印花税额手续费;评估契据费  y]ya.YG  
adjudication of bankruptcy 裁定破产;宣告破产 %w3tzE1Hq  
adjudication of insolvency 裁定无力偿还债务 2kFP;7FO  
adjusted actual 经调整的实数;调整后的实数 E@Yq2FBpnn  
adjusted current assets 经调整的流动资产;调整后的流动资产 ZYTBc#f  
adjusted figure 经调整的数字;调整后的数额 7;sF0oB5e  
adjusted liabilities 经调整的负债;调整后的负债 ^|cax| >  
adjusted loss 经调整的亏损;调整后的亏损 EM'#'fBZ>Y  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ;T>.  
adjusted profit 经调整的利润;调整后的利润 `2G%&R,k"D  
adjusted surplus 经调整的盈余额;调整后的盈余额 kNrd=s,-]D  
adjusted value 经调整的价值;调整后的价值 ng[LSB*57Y  
adjustment 调整;修订;理算〔保险〕 |1+ mHp  
adjustment centre 调剂中心 rGQ([e  
adjustment lag 调整过程的时间差距;调整时差 GM0pHmC  
adjustment mechanism 调整机制 tRTJQ  
adjustment of loss 亏损调整 0\o5+  
adjustment process 调整过程;调整程序 _J_QB]t  
adjustment range 调整幅度 L^ U.h  
administered exchange rate 受管制汇率 W)odaab7  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 m9$lOk4/  
administration expenses 行政费用 YE-}1&8  
administration fee 手续费;行政费 {>X2\.Rl  
administration in bankruptcy 破产管理 [](] "r  
administration order 遗产管理令 C'joJEo  
administrator 管理人;遗产管理人 O F?o  
administrator of the estate 遗产管理人 9_%??@^>  
admission of debt 债项承认书 ?r.U5}PBI  
admission of proof 接纳债权证明 <x:^w'V_b  
advance 放贷款项;垫付款项;预支款项;预付款项 H+N6VVnO  
advance account 暂支帐目;预付款帐户 )=#zMdK&  
advance compensation 预付补偿金 Gnie|[3  
advance from shareholder 股东垫款 9Om3<der  
advance pending reimbursement 预支以待日后付还 >#5jO9  
advanced economy 先进经济体系 mk3,ke8  
advancement 预付;预付财产 9H cxL  
advances warrant 垫款令 ZBc8 ^QZ  
advancing 贷出 +,4u1`c|$  
adverse balance 逆差 ^ `[T0X  
adverse exchange 逆汇 42PA?^xPw  
advertisement addressed to shareholders 在报章刊登的致股东通告 U ~8, N[  
advice for collection 托收通知书 A+"'8%o9}  
advice of drawing 提款通知书;汇票通知书 Es1T{<G|w  
advice of payment 付款通知 *HQ>tvUh  
Advisory Committee [Securities and Futures Commission] D [K!xq  
谘询委员会〔证券及期货事务监察委员会〕 edfb7prfTl  
Advisory Committee on Diversification 经济多元化谘询委员会 mf gUf  
affidavit 誓章;遗产申报誓章 7hKfxw-X@  
affidavit of no receipt 述明无收款的誓章 SJ&+"S&  
affiliate 联号;联营公司;附属公司 S@WT;Q2Z  
affiliated company 附属公司;联号;联营公司 JuR x>F4  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 `t]8 [P5  
affordability 负担能力 Lr(My3vF8q  
African Development Bank [AfDB] 非洲开发银行 %07vH&<C.  
after-acquired property 事后取得的财产 E qt\It9  
after-hours dealing 市后交易 3s,a%GOk  
after-tax profit 税后盈利;税后利润;税后溢利 FOSC#W9E  
agency agreement 代理协议 " 8g\UR"[  
agency expenses 代理机构的开支 ] N7(<EV/  
agency fee 代理费 <s (o?U  
Agency Law 《代理法》 %VO>6iVn  
agent 代理人;承销人 9G{#a#Z.  
agent of company 公司代理人 V6^=[s R  
agent's fee 代理人费;经纪费 cx*$GaMk  
aggregate 总计;总数;总体数字 5Ln !>,  
aggregate amount 总款额;总额 qo:t"x^  
aggregate assets and liabilities 总体资产与负债 7k#0EhN1>  
aggregate at constant price 按固定价格计算的总体数字 UH7FIM7kX  
aggregate demand 总需求 LP//\E_]  
aggregate gross position 总持仓量 =5 $BR<'  
aggregate limit 总限额 3 E!F8GZ  
aggregate of salaries tax 合计薪俸税 a)M3t  
aggregate performance 总体表现;总体业绩 -nGLmMvd  
aggregate supply 总体供应 P,K^ oz}  
aggregate surplus 总盈余 BBRZlx  
aggregate total 整体总额 ?p &Xf>K  
aggregate value 总值;合计价值 J L2g!n= K  
aggregated basis 合计基准 'LLpP#(  
aggregated net chargeable income 合计应课税入息实额 $8NM[R.8^4  
aggregation 合并计算;合计;总和 VJ-To}  
aggregation of incomes of husband and wife 夫妇入息合并计算 n6#z{,W<3  
aggregation of property 财产的总和 |DXi~  
agio 差价;贴水 )3)fq:[  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 9_J'P2e  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment d@+u&xrd  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 X->` ~-aj  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment dwUs[v   
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 .|2[! 7CXH  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment z_nY>_L83*  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 IMHt#M`  
agreement for a settlement 授产协议 X/A(8rvCr  
agreement for assignment 转让协议 dY.NQ1@"  
agreement for sale 售卖协议;买卖协议 0Q:l,\lY  
agreement for sale and purchase 买卖协议 e+wINW  
agreement for the payment of interest 支付利息协议 fOz.kK[]  
agreement for the repayment of money 还款协议 p!+bn,?G  
agreement of reinsurance 再保险协议 W$Z8AZ{E  
Agricultural Bank of China 中国农业银行 .-.b:gdO(  
air passenger departure tax 飞机乘客离境税 &*o{-kw  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 8>!-|VSn  
airport tax 机场税 Kq}-)  
alcohol duty 酒精税 #c`/ f6z  
alienation 让与;让渡;转让 L?b;TjLe  
alimony 生活费;赡养费 U/>l>J5  
All Ordinaries Index [AOI] 所有普通股指数 x{$/|_  
all risks 全险;综合险 \!Ap<  
All Sales Record for Stock Market 《股票市场成交报告》 BYb"[qPV  
Allied Capital Resources Limited 新联财务有限公司 \kC'y9k  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 d(9C7GLC,  
allocation letter 拨款信件 \qB.>f"%p|  
allocation of fund 分配款项;预留款项 z KNac[:  
allocation of profit 利润分配;溢利分配 GT-ONwVDq  
allocation warrant 拨款令 VN]"[  
allotment 分配;配股 UMlvu?u2p1  
allotment notice 股份配售通知;配股通知 dIk9C|-.  
allotment of shares 股份分配 ZtX \E+mC  
allowable 可获宽免;免税的 jluv}*If  
allowable business loss 可扣除的营业亏损 5ih5=qX  
allowable expenses 可扣税的支出 sn yA  
allowance 免税额;津贴;备抵;准备金 B1z7r0Rm,  
allowance for debts 债项的免税额 (4FZK7Fm  
allowance for depreciation by wear and tear 耗损折旧免税额 /Ca M(^W   
allowance for funeral expenses 殡殓费的免税额 4'H)h'#C  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 C@9K`N[*  
allowance for repairs and outgoings 修葺及支出方面的免税额 8k?V&J `  
allowance to debtor 给债务人的津贴 ;H"OZRQ  
alteration of capital 资本更改 fY 10a_@x  
alternate trustee 候补受托人 km6O3> p5r  
amalgamation 合并 4}*V=>z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 DfVSG1g  
ambit of charges 征税范围;收费范围 4\14HcTcK  
amended valuation 经修订的估值 I\('b9"*  
American Commodities Exchange 美国商品交易所 IgKrcpK#}?  
American Express Bank Limited 美国运通银行 MN_1^T5  
American Stock Exchange 美国证券交易所 LN=#&7=$c  
amortization 摊销 a!;CY1>  
amount due from banks 存放银行同业的款项 #[y2nK3zF  
amount due from banks abroad 存放海外银行同业的款项 |5\: E}1  
amount due from holding companies 控股公司欠款 *):s**BJ$  
amount due from local banks 存放本港银行同业的款项 DN|+d{^lN  
amount due to banks 银行同业的存款 1A N)%  
amount due to banks abroad 海外银行同业的存款 @g1T??h   
amount due to holding companies 控股公司存款 /F}dC/W  
amount due to local banks 本港银行同业的存款 'F7UnkKO|  
amount due to outport banks 外埠银行同业的存款 s"X0Jx}  
amount for note issue 发行纸币的款额 X92I==-w  
amount of bond 担保契据的款额 nC#SnyUO  
amount of consideration 代价款额 a0hgF_O1  
amount of contribution 供款数额 .Iv`B:4  
amount of indebtedness 负债款额 $QaEU="Z  
amount of principal of the loan 贷款本金额 S vW{1  
amount of rates chargeable 应征差饷数额 8FQNeQr  
amount of share capital 股本额 Hh &s.ja  
amount of sums assured 承保款额 L^L.;1  
amount of variation 变动幅度 {1'M76T  
amount of vote 拨款数额 cEEnR1  
amount payable 应付款额 F& ['w-n%  
amount receivable 应收款额 JUTlJyx8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KqWO9d?w.  
analysis 分析 {/!Yavx  
ancillary risk 附属风险 Q57Z~EsF  
annual account 周年帐目;周年帐目报表;年度决算;年结 ?7w7Y;FuR  
annual accounting date 年结日期 HVNX"`]"  
annual allowance 每年免税额;年积金;年度津贴;年津 6bBNC2K$-  
annual balance 年度余额 U sV?}  
annual disposable income 每年可动用收入 ky[^uQ>0  
annual estimates 周年预算 &}FWpo!  
annual fee 年费 +3?.Vb%jY  
annual general meeting 周年大会 @gm!D`YL  
annual growth rate 年增率;每年增长率 uEyus96 +  
annual long-term supplement 长期个案每年补助金  T_<:  
annual pensionable emolument 可供计算退休金的年薪 p?x]|`M  
annual report 年报 %6TS_IpJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #Z}YQ $g  
annual return 周年报表;周年申报表;每年报税表格 __ G=xf  
Annual Return Rules 《周年报表规则》 lt#3&@<v  
annual review of consumer prices 每年消费物价回顾 ^P owL:  
annual roll-forward basis 逐年延展方式 }*vO&J@z  
annual salary 年薪 g>_d,#F  
annual statement 年度报表;年度决算表 x24&mWgU  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 H@`lM~T[  
annuitant 年金受益人 C.+:FY.H  
annuity 年金 mWH;-F*%  
annuity contract 年金合约 *NQsD C.J^  
annuity on human life 人寿年金 g3\1 3<  
antecedent debt 先前的债项 -@/!u9l  
ante-dated cheque 倒填日期支票 r1.OLn?C  
anticipated expenditure 预期开支 (+;%zh-  
anticipated net profit 预期纯利 EP8R[Q0_"  
anticipated revenue 预期收入 W! GUA<  
anti-inflation measure 反通货膨胀措施 Fj1'z5$  
anti-inflationary stance 反通货膨胀立场 R3E|seR  
apparent deficit 表面赤字 10r9sR  
apparent financial solvency 表面偿债能力 $H1igYc  
apparent partner 表面合伙人 A "~Oi  
application for personal assessment 个人入息课税申请书 BV]$= e'  
application of fund 资金应用 wQ\bGBks  
application to release as liquidator and to destruct the books of accounts and documents =[`gfw  
申请免除清盘人职务及毁灭帐簿与文件 ;>jOB>b{h  
appointed actuary 委任精算师 XF99h&;9  
appointed auditor 委任核数师;委任审计师 UsdUMt!u  
appointed trustee 委任的受托人 l"9$lF}  
appointer 委任人 y(jd$GM|  
apportioned pro rata 按比例分摊 iU4Z9z!  
apportionment 分配;分摊 : W0;U  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 '! ~ s=  
apportionment formula 分摊方程式 ilFS9A3P  
apportionment of estate duty 遗产税的分摊 tj[-|h  
appraisal 估价;评估 ,w7ZsI4:[  
appreciable growth 可观增长 d6~d)E  
appreciable impact 显着影响 0mI4hy  
appreciable increase 可观增长 I.)9:7   
appreciation 增值;升值 {AAi x  
appreciation against other currencies 相对其他货币升值 _"- ,ia[D  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D~@lpcI  
appreciation tax 增值税 !-q)9K?  
appropriation 拨款;拨用;拨付 q8 Rep  
appropriation account 拨款帐目 fnudy% oo  
Appropriation Bill 拨款法案 S?# 'Y*h  
appropriation-in-aid system 补助拨款办法 tMr$N[@r  
approved assets 核准资产 2G }@s.iE  
approved basket stock 认可一篮子证券 ?,FL"ye  
approved budget 核准预算 }Z% j=c"d  
approved charitable donation 认可慈善捐款 wW0m}L  
approved charitable institution 认可慈善机构 >TS=tK  
approved currency 核准货币;认可货币 nLBi} T  
approved estimates 核准预算 !9EbG  
approved estimates of expenditure 核准开支预算 PpR eqmo  
approved overseas insurer 核准海外保险人 );fPir?+  
approved overseas trust company 核准海外信托公司 Hu$JCB-%  
approved pooled investment fund 核准汇集投资基金 wy?Hp*E  
approved provident fund scheme 认可公积金计划 @gihIysf  
approved provision 核准拨款 (:|1h@K/R  
approved redeemable share 核准可赎回股份 "oT]_WHqo  
approved regional stock 认可地区性证券 lsB.>NlU  
approved retirement scheme 认可退休金计划 PF: E{_~  
approved subordinated loan 核准附属贷款 :6}cczQE|O  
arbitrage 套戥;套汇;套利 ^tl&FWF  
arbitrageur 套戥者;套汇者 1:Xg&4s  
arbitrary amount 临时款项 !4mAZF b  
arrangement 措施;安排;协定 |@*   
arrears 欠款 UymhBh  
arrears of pay 欠付薪酬 QjyJmW("Z  
arrears of revenue 逾期未收税款;逾期未收的帐项 SNtOHTQ  
articles of association 组织章程;组织细则;组织章程细则 T$s)aM  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 eEg> EI_U  
ascertainment of profit 确定利润 /5C>7BC  
"Asia Clear" “亚洲结算系统” +!<{80w  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Ct}rj-L<i  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 3E:+DF-Z\  
Asian Development Fund [ADF] 亚洲发展基金 WvWZzlw  
Asian dollar bond 亚洲美元债券 a,\GOy(q{  
Asian dollar market 亚洲美元市场 +(vL ~  
Asian dollar rate 亚洲美元利率 u&$1XZ!es  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 B \>W  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ^j]"5@f  
asked price 沽盘;喊价;索价;卖方报价 `-<m#HF:)d  
assessable income 应评税入息 8:}$L)[V  
assessable loss 应评税亏损 3vF-SgCV  
assessable profit 应评税利润 " {Nw K  
assessable value 应评税值 S{ qn^\0  
assessed profit 估定利润 "gq _^&  
assessed value 经评估价值 L&qY709  
assessment 评税;评定;估价;评税单 T1fX[R ^\  
assessment number 评税编号;估价编号 bv'Z~@<c  
assessment of additional tax 补加税评税 sys;Rz2  
assessment of performance 业绩评估;实绩评价 mNr<=Z%b  
Assessor 评税主任 szD BfGd%j  
asset price bubbles 资产价格泡沫 -.hH,zm  
asset-backed securities 具资产保证的证券 j% E9@#  
assets accretion 资产增值 (r$QQO) /  
assets and liabilities 资产与负债 ?+y# t?  
assets betterment statement 资产递增表;资产改进表 pt8#cU\  
assets lending 实物放款;有抵押贷款 7' TXR[   
assets of the company passing on the death 死者去世时转移的公司资产 g<N3 L [  
assets pledged as security for liabilities 用作负债抵押的资产 &}vc^io  
assets portfolio 资产投资组合 B~/ejC!  
assets price 资产价格 }o9(Q8  
assets quality 资产质素 [N guQ]B.  
assets realization 资产变现 <N\#6m  
assets refinancing arrangement 资产再集资安排 / lN09j  
assets securitization 资产证券化 \|Ya*8V  
assets situated outside Hong Kong 在香港以外地方的资产 =!PUKa3f<  
assets stripping 削减资产;拆卖资产 5b%zpx0Y  
assets value 资产值 0 +"P 1/  
assignee 承让人 9NcC.}#-5  
assignment 转让;转让书;转让契 Lcy>!3q3~  
assignment of interest 权益转让 {$^Lb4O[V  
assignment of letters patent and trade mark 专利证书及商标转让 /R)(u@jk  
assignment of property 物业转让;物业转让书 ?[S{kMb2  
assignment right 转让权 DwH=ln=  
assignor 转让人  B<?fD  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 >?0f>I%\  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 D_Cd^;b  
associate member 附属会员 6Pu5 k;H  
associated body corporate 相联法人团体 nv"D  
associated company 相联公司;联属公司 ?c# v'c^=h  
associated corporation 相联法团 4p_@f^v~QH  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] )z2hyGX  
公认会计师公会〔英国〕 [bJAh ` I  
Association of Futures Exchange Brokers 香港期货经纪协会 iC\t@BVS  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 AJ-~F>gn  
association of underwriters 承保人组织 Vr%!rQ  
assumption of control 接管 ?u /i8  
assurance 担保;保险;转易;转易书 Ue]GHJ2  
assurance of interest 权益的转易 ' C|yUsBC  
at 19XX price 按一九XX年价格计算 a+{95"4  
at a discount 按赔价计算;按贴水价格计算;打折扣 K>fY9`Whm  
at a premium 按溢价计算;按升水价格计算 O{`r.H1',  
at call 通知付款;按通知 CF+:9PG  
at constant market price 按固定市价计算 .=-K7.X.)  
at constant price 按固定价格计算 @X*r5hjc  
at cost 按成本计算 L~xzfO  
at current market price 按当时市价计算;按现时市价计算 bLi>jE.%.  
at current price 按当时价格计算;按现时价格计算 p3(&9~ s  
at factor cost 按要素成本计算;按生产要素成本计算 }9ZcO\M  
at money-of-the-day price 按付款当日价格计算 5T;,wQ<  
at or better 按指定或较佳价位〔买卖指令〕 mbRN W  
at par 按面值计算;平价 B$cx '_zF  
at sight 见票即付 sy.U] QG  
at the close 按收市盘 NX4}o&mDwn  
at the opening 按开市盘 9b*1-1"  
attestation 见证;见证条款 aj*%$!SU+  
at-the-money option 平价期权 zMQ|j_ l9E  
attorney 受权人;受托代表人 [XP3  
attornment 新拥有人承认书 rnC u=n  
attributable profit 可归属利润 /4n:!6rt  
attributable share value 可归属股份价值 DV!) n 6  
Auckland Stock Exchange 奥克兰证券交易所 d ;W(Vm6  
auction 拍卖 5UHxB"`C  
auctioneer 拍卖商 h *-j  
audit 审计;核数 =1Mh %/y  
Audit Commission 审计署 $I-i=:}g  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] zSFqy'b.M-  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 O%(k$ fvM  
audit review 帐目审查 m]NyEMYg  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 l+1GA0'JP  
audited account 审计帐目;经审计的帐目 |J#mgA}(  
audited annual account 经审计的周年帐目 d^.fB+)A3  
audited balance sheet 经审计的资产负债表 (l3P<[[?  
auditor 核数师;核数主任;审计师 "|l-NUe  
auditor's certificate 核数师证明书;审计师证明书 ,:QDl  
auditor's report 核数师报告;审计师报告 BnLWC  
Aussie bond 澳元债券 N2^B  
austerity budget 紧缩预算 ;{Kx$Yt+  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 i%)Nn^a;T  
Australia All Ordinaries Index 澳洲所有普通股票指数 *"D8E^9  
Australian Dollar [AUD] 澳元 enGjom  
Australian Options Market 澳大利亚期权市场 -dn\*n5  
Australian Securities Commission 澳洲证券事务监察委员会 h .Iscr^~  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =a .avOZ  
Australian Stock Exchange 澳大利亚证券交易所 e-#!3j!'  
Austrian Schilling [ATS] 奥地利先令 icPg<>TQ  
authentication 认证;鉴证 ]}&f<X  
authority to purchase 委托购买证;委购书 *0`oFTJ  
authorization 认可;核准;授权;授权书 ~y(- j[  
authorization by direction 指示授权 z2QZ;ZjvRS  
authorization by instruction 指令授权 Ya)s_Zr7  
authorization by warrant 令状授权 HjAQF?;V  
authorization of unit trust 单位信托的认可 L)o7~M  
authorized agent 指定代理人 g.d%z  
authorized capital 法定资本 z@0*QZ.y 1  
authorized clerk 出市员 $}/ !mXI5  
authorized dealer 认可交易商 bLysUj5[5  
authorized financial institution 认可财务机构 2$O @T]  
authorized fund 认可基金 ?][2J  
authorized fund house 获授权的基金公司;认可基金公司 @*gm\sU4  
authorized institution 认可机构 6*<=(SQI  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 nVC:5ie  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 1wa zJj=v  
authorized insurer 获授权保险人;获认可承保人 hd2 X/"  
authorized investment 特准投资项目 N}3$1=@Y  
authorized person 获授权人 6h|@Bz/A  
authorized representative 获授权代表 r%g?.4o*b  
authorized share capital 法定股本 +0Rr5^8u  
automated quotation system 自动报价系统 0/."R ;  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ;_lEu" -  
自动交易系统〔香港期货交易所有限公司〕 x_oL~~@  
automatic adjustment mechanism 自动调整机制 t4H@ZvAH0  
automatic adjustment system 自动调整系统 |QvG;{!  
Automatic Clearing House 自动票据交换所 {zc<:^r^  
automatic exchange rates accumulation system 自动化汇率累集系统 YEWHr>&Z  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 w-%H\+J  
automatic teller machine [ATM] 自动柜员机 :_q   
autopay 自动转帐 ~iZMV ?w  
available assets 可用资产 btK| U  
available fiscal reserve 现存财政储备 ;y7V-sf  
available profit 可用利润 bV#U&)|  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 "3*Chc  
average 平均;平均数;海损 y4HOKJxI  
average basic salary 平均基本薪金 D %`64R  
average consumer expenditure 平均消费开支;一般消费开支 D/w4u;E@  
average cost 平均成本 ? 5qo>W<7  
average cost of land production 增辟土地平均成本 RrkS!E[C  
average daily turnover 平均每日成交额  l+.E'   
average daily wage rate 平均每日工资率 D@i,dPz5Zl  
average expenditure pattern 平均开支模式 [UVxtMJ  
average growth rate 平均增长率 $C UmRi{T  
average net fixed assets 固定资产平均净值 ,Z;z}{.hq  
average of relatives 相对价格平均数 nz|;6?LCLY  
average price 平均价格 NW`.RGLI<  
average propensity to consume 平均消费倾向;一般消费倾向 xP.B,1\X  
average propensity to save 平均储蓄倾向;一般储蓄倾向 n2Oi< )  
average rate 平均率 HN\Zrb  
average revenue 平均收入;平均收益 >o=3RB=Fh  
average stock 平均库存;平均存货 _be*B+?2t  
average yearly rent 平均年租 W%f:+s}cI  
avoidance of double taxation 避免双重课税 s7C oUd2  
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 `~hAXnQK=  
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